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 2299800000000.0 (%).Trend:Decrease 0.73% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2313100000000.0 (%).Trend:Increase 0.58% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2339400000000.0 (%).Trend:Increase 1.14% than previous quarter

Overall: increasing (1.72%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 3356100000000.0 (%).Trend:Increase 4.5% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 3340200000000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2997700000000.0 (%).Trend:Decrease 10.25% than previous quarter

Overall: decreasing (-10.68%). 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 5992800000000.0 (%).Trend:Increase 2.55% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 6203900000000.0 (%).Trend:Increase 3.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 5419800000000.0 (%).Trend:Decrease 12.64% than previous quarter

Overall: decreasing (-9.56%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 735500000000.0 (%).Trend:Increase 52.15% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 247900000000.0 (%).Trend:Decrease 66.3% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 518200000000.0 (%).Trend:Increase 109.04% than previous quarter

Overall: decreasing (-29.54%). 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 55.97 (%).Trend:Increase 2.57% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 57.55 (%).Trend:Increase 2.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 51.88 (%).Trend:Decrease 9.85% than previous quarter

Overall: decreasing (-7.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.55 (USD).Trend:Increase 39.57% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.11 (USD).Trend:Decrease 75.6% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.24 (USD).Trend:Decrease 211.71% than previous quarter

Overall: decreasing (-127.25%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022 to Q2 2023, liabilities on revenue showed a small increase (1.72%), while current assets on revenue experienced a significant decrease (-10.68%). Ratio of retained earnings to revenue decreased (-9.56%), indicating a potential downturn in cost efficiency. SG&A expense ratio decreased (-29.54%) overall, though with substantial fluctuation. Retained earnings on assets decreased (-7.31%), and earnings per share plummeted (-127.25%).