Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 28859100000.0 (%).Trend:Increase 27.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 33576200000.0 (%).Trend:Increase 16.35% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 31952600000.0 (%).Trend:Decrease 4.84% than previous quarter

Overall: increasing (10.72%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 21220500000.0 (%).Trend:Decrease 42.73% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 21810700000.0 (%).Trend:Increase 2.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 20992000000.0 (%).Trend:Decrease 3.75% than previous quarter

Overall: decreasing (-1.08%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 3184300000.0 (%).Trend:Increase 142.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 7332700000.0 (%).Trend:Increase 130.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 9829800000.0 (%).Trend:Increase 34.05% than previous quarter

Overall: increasing (208.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26805900000.0 (%).Trend:Increase 51.88% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9250500000.0 (%).Trend:Decrease 65.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18598500000.0 (%).Trend:Increase 101.05% than previous quarter

Overall: decreasing (-30.62%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 0.99 (%).Trend:Increase 130.23% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 2.08 (%).Trend:Increase 110.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 2.67 (%).Trend:Increase 28.37% than previous quarter

Overall: increasing (169.7%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q3 2022 to Q2 2023 suggests a mixed financial performance with a couple of key areas of concern. Liabilities on revenue show a slight overall increase with low variation, but current assets on revenue are decreasing.  Cost efficiency shows a significant upward trend, particularly in the retained earnings to revenue ratio, but SG&A expenses exhibit substantial and fluctuating changes.   Invest efficiency displays a marked positive overall trend, although with significant variations.