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 978400000000.0 (%).Trend:Increase 8.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1102800000000.0 (%).Trend:Increase 12.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1154500000000.0 (%).Trend:Increase 4.69% than previous quarter

Overall: increasing (18.0%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1348100000000.0 (%).Trend:Decrease 3.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1354100000000.0 (%).Trend:Increase 0.45% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1388800000000.0 (%).Trend:Increase 2.56% than previous quarter

Overall: increasing (3.02%). 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 -278100000000.0 (%).Trend:Decrease 12.22% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -202800000000.0 (%).Trend:Decrease 27.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -185000000000.0 (%).Trend:Decrease 8.78% than previous quarter

Overall: increasing (-33.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -5.4 (%).Trend:Decrease 12.05% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -3.85 (%).Trend:Decrease 28.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -3.45 (%).Trend:Decrease 10.39% than previous quarter

Overall: increasing (-36.11%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 12.13 (USD).Trend:Increase 48.65% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.92 (USD).Trend:Decrease 59.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 9.27 (USD).Trend:Increase 88.41% than previous quarter

Overall: decreasing (-23.58%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023,  liabilities and current assets on revenue both increased, suggesting improved working capital.  However,  significant negative changes are observed in cost efficiency measures (ratio of retained earnings to revenue and return on assets), along with a significant decrease in earnings per share (-23.58%), all displaying high variation.