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 11670500000.0 (%).Trend:Increase 36.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 10815100000.0 (%).Trend:Decrease 7.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 10006200000.0 (%).Trend:Decrease 7.48% than previous quarter

Overall: decreasing (-14.26%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 20662800000.0 (%).Trend:Increase 21.65% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 21413300000.0 (%).Trend:Increase 3.63% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 20250800000.0 (%).Trend:Decrease 5.43% than previous quarter

Overall: decreasing (-1.99%). 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 11350900000.0 (%).Trend:Increase 2.53% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 12957500000.0 (%).Trend:Increase 14.15% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 13194300000.0 (%).Trend:Increase 1.83% than previous quarter

Overall: increasing (16.24%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21177900000.0 (%).Trend:Increase 59.25% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6799400000.0 (%).Trend:Decrease 67.89% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13973300000.0 (%).Trend:Increase 105.51% than previous quarter

Overall: decreasing (-34.02%). 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 22.33 (%).Trend:Decrease 6.57% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.77 (%).Trend:Increase 15.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.75 (%).Trend:Increase 3.8% than previous quarter

Overall: increasing (19.79%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 31.03% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.04 (USD).Trend:Decrease 110.53% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.03 (USD).Trend:Decrease 175.0% than previous quarter

Overall: decreasing (-92.11%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show a mixed financial picture. Liabilities on revenue decreased, indicating potential improvement in financial health, with current assets also slightly declining.  The ratio of retained earnings to revenue generally increased, demonstrating some positive cost efficiency trends. However, the SG&A expense ratio demonstrates significant volatility.  Retained earnings on assets and earnings per share show negative trends. Overall, the performance exhibits instability and substantial fluctuations, particularly in earnings and SG&A spending.