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 indicates a generally decreasing trend in financial metrics. Liabilities on revenue and the ratio of retained earnings to revenue both show downward trends, suggesting a weakening financial position.  Current assets on revenue show a small overall increase. However, the selling, general, and administrative (SG&A) expense ratio displays significant volatility. Investment efficiency also shows a consistent decline in retained earnings on assets. These results highlight potentially weak cost management and declining profitability.