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

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 5371500000.0 (%).Trend:Increase 11.44% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 5486100000.0 (%).Trend:Increase 2.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 5077200000.0 (%).Trend:Decrease 7.45% than previous quarter

Overall: decreasing (-5.48%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 6514500000.0 (%).Trend:Increase 16.07% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 7258800000.0 (%).Trend:Increase 11.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 6030400000.0 (%).Trend:Decrease 16.92% than previous quarter

Overall: decreasing (-7.43%). Fluctuation: **Little** (low variation).


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

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 6458000000.0 (%).Trend:Decrease 0.14% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 6726300000.0 (%).Trend:Increase 4.15% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 7259800000.0 (%).Trend:Increase 7.93% than previous quarter

Overall: increasing (12.42%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 784300000.0 (%).Trend:Increase 93.75% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1138500000.0 (%).Trend:Increase 45.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1020900000.0 (%).Trend:Decrease 10.33% than previous quarter

Overall: increasing (30.17%). Fluctuation: **Neutral** (moderate variation).


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

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 17.27 (%).Trend:Decrease 2.1% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 17.92 (%).Trend:Increase 3.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 20.82 (%).Trend:Increase 16.18% than previous quarter

Overall: increasing (20.56%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q2 2022 to Q2 2023 shows some positive developments. Liabilities on revenue decreased slightly, while current assets decreased overall, suggesting a possible improvement in working capital management. Cost efficiency showed slight improvement in the ratio of retained earnings to revenue. SG&A expense ratio shows continued fluctuations. Investment efficiency continued to show an increase in retained earnings on assets.  These findings, though positive in some areas, still highlight the need for proactive financial management to optimize performance.