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 58584400000.0 (%).Trend:Increase 5.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 57926800000.0 (%).Trend:Decrease 1.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57109800000.0 (%).Trend:Decrease 1.41% than previous quarter

Overall: decreasing (-2.52%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 55041900000.0 (%).Trend:Increase 4.6% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 55486400000.0 (%).Trend:Increase 0.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 54864800000.0 (%).Trend:Decrease 1.12% than previous quarter

Overall: decreasing (-0.32%). 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 51234200000.0 (%).Trend:Increase 0.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 50799200000.0 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 51105800000.0 (%).Trend:Increase 0.6% than previous quarter

Overall: decreasing (-0.25%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 75314000000.0 (%).Trend:Increase 47.87% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24763000000.0 (%).Trend:Decrease 67.12% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49298900000.0 (%).Trend:Increase 99.08% than previous quarter

Overall: decreasing (-34.54%). 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 17.32 (%).Trend:Decrease 0.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 17.27 (%).Trend:Decrease 0.29% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 17.48 (%).Trend:Increase 1.22% than previous quarter

Overall: increasing (0.92%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.08 (USD).Trend:Increase 45.95% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 94.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.44 (USD).Trend:Increase 633.33% than previous quarter

Overall: decreasing (-59.26%). Fluctuation: **Significant** (high variation).



Financial analysis for Q3 2022 to Q2 2023 reveals mixed trends. Liabilities on revenue are decreasing slightly, while current assets on revenue are also decreasing.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is also decreasing, with no major fluctuations. SG&A expense ratio, however, has a significant variation, trending downward overall. Investment efficiency, as measured by retained earnings on assets, shows a slight overall increase, exhibiting little fluctuation.  Earnings per share are decreasing significantly with significant fluctuations. The results point towards mixed performance across various financial categories.