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 20492100000.0 (%).Trend:Decrease 6.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 18878300000.0 (%).Trend:Decrease 7.88% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 18624300000.0 (%).Trend:Decrease 1.35% than previous quarter

Overall: decreasing (-9.11%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 27546500000.0 (%).Trend:Decrease 2.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 26957000000.0 (%).Trend:Decrease 2.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 27642700000.0 (%).Trend:Increase 2.54% than previous quarter

Overall: increasing (0.35%). 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 28835500000.0 (%).Trend:Decrease 1.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 26290200000.0 (%).Trend:Decrease 8.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 25342200000.0 (%).Trend:Decrease 3.61% than previous quarter

Overall: decreasing (-12.11%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8569500000.0 (%).Trend:Increase 47.57% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2933700000.0 (%).Trend:Decrease 65.77% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5825200000.0 (%).Trend:Increase 98.56% than previous quarter

Overall: decreasing (-32.02%). 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 29.32 (%).Trend:Decrease 0.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.89 (%).Trend:Decrease 8.29% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.76 (%).Trend:Decrease 4.2% than previous quarter

Overall: decreasing (-12.14%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 show consistent declines in liabilities on revenue, the ratio of retained earnings to revenue, and retained earnings on assets.  Current assets on revenue show a very slight overall increase.  The Selling, General, and Administrative (SG&A) expense ratio, however, demonstrates significant volatility with a substantial decrease in Q1 2023. The report highlights a likely weakening financial condition, particularly in cost management.