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 361200000000.0 (%).Trend:Decrease 18.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 556200000000.0 (%).Trend:Increase 53.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 757300000000.0 (%).Trend:Increase 36.16% than previous quarter

Overall: increasing (109.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2580600000000.0 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2957500000000.0 (%).Trend:Increase 14.61% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2741800000000.0 (%).Trend:Decrease 7.29% than previous quarter

Overall: increasing (6.25%). 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 2535900000000.0 (%).Trend:Increase 10.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1575800000000.0 (%).Trend:Decrease 37.86% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1297100000000.0 (%).Trend:Decrease 17.69% than previous quarter

Overall: decreasing (-48.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 160300000000.0 (%).Trend:Increase 53.25% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 59200000000.0 (%).Trend:Decrease 63.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 118300000000.0 (%).Trend:Increase 99.83% than previous quarter

Overall: decreasing (-26.2%). 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 62.41 (%).Trend:Increase 4.89% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 34.85 (%).Trend:Decrease 44.16% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 29.83 (%).Trend:Decrease 14.4% than previous quarter

Overall: decreasing (-52.2%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.71 (USD).Trend:Increase 57.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.65 (USD).Trend:Decrease 76.01% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 40.0% than previous quarter

Overall: decreasing (-66.42%). Fluctuation: **Significant** (high variation).



Financial performance in Q3 2022 to Q2 2023 reveals a concerning picture. Liabilities on revenue increased significantly (109.66%), demonstrating a high variation. While current assets on revenue increased moderately, this is offset by high volatility.  Cost efficiency shows a consistent decrease in the ratio of retained earnings to revenue (-48.85%).  Selling, general, and administrative (SG&A) expense ratios also decreased, but with substantial quarter-to-quarter changes. Investment efficiency shows a substantial decrease in retained earnings on assets (-52.2%). Earnings per share also display a downward trend and significant variation (-66.42%). These trends point to potential issues with profitability and asset management.