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 7839600000.0 (%).Trend:Decrease 0.19% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 6731500000.0 (%).Trend:Decrease 14.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 7299400000.0 (%).Trend:Increase 8.44% than previous quarter

Overall: decreasing (-6.89%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28067100000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 27157900000.0 (%).Trend:Decrease 3.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 27249600000.0 (%).Trend:Increase 0.34% than previous quarter

Overall: decreasing (-2.91%). 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 17944900000.0 (%).Trend:Increase 0.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 18021200000.0 (%).Trend:Increase 0.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 17955000000.0 (%).Trend:Decrease 0.37% than previous quarter

Overall: increasing (0.06%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3685900000.0 (%).Trend:Increase 52.23% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1148400000.0 (%).Trend:Decrease 68.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2307600000.0 (%).Trend:Increase 100.94% than previous quarter

Overall: decreasing (-37.39%). 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 56.23 (%).Trend:Increase 0.86% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 57.85 (%).Trend:Increase 2.88% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.58 (%).Trend:Decrease 0.47% than previous quarter

Overall: increasing (2.4%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.02 (USD).Trend:Increase 22.89% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 80.39% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.26 (USD).Trend:Increase 30.0% than previous quarter

Overall: decreasing (-74.51%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows a slight overall decrease in working capital efficiency, with both liabilities and current assets generally declining.  Cost efficiency reveals minimal growth in the retained earnings-to-revenue ratio. SG&A expenses exhibit high variability, decreasing significantly in Q1 2023. Investment efficiency shows consistent growth in retained earnings on assets. Earnings per share, however, shows significant volatility, experiencing a sharp decline in Q1 2023, followed by a slight increase in Q2 2023.