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 67342700000.0 (%).Trend:Decrease 25.38% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 71845000000.0 (%).Trend:Increase 6.69% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 76412700000.0 (%).Trend:Increase 6.36% than previous quarter

Overall: increasing (13.47%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 244585100000.0 (%).Trend:Decrease 3.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 237248900000.0 (%).Trend:Decrease 3.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 252128400000.0 (%).Trend:Increase 6.27% than previous quarter

Overall: increasing (3.08%). 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 53348800000.0 (%).Trend:Decrease 2.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 35608000000.0 (%).Trend:Decrease 33.25% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 44794700000.0 (%).Trend:Increase 25.8% than previous quarter

Overall: decreasing (-16.03%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26579100000.0 (%).Trend:Increase 44.62% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10181500000.0 (%).Trend:Decrease 61.69% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19956700000.0 (%).Trend:Increase 96.01% than previous quarter

Overall: decreasing (-24.92%). 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 7.0 (%).Trend:Decrease 2.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 4.86 (%).Trend:Decrease 30.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.07 (%).Trend:Increase 24.9% than previous quarter

Overall: decreasing (-13.29%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.4 (USD).Trend:Increase 36.28% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.65 (USD).Trend:Decrease 91.22% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.48 (USD).Trend:Increase 281.54% than previous quarter

Overall: decreasing (-66.49%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows mixed results. Liabilities on revenue are trending upward (13.47%), with minimal fluctuation. Current assets on revenue are also increasing (3.08%), with little fluctuation.  The ratio of retained earnings to revenue is decreasing (-16.03%), with moderate fluctuation.  SG&A expense ratio is decreasing (-24.92%), demonstrating significant volatility.  Retained earnings on assets are trending down (-13.29%), with moderate fluctuation. Earning per share is decreasing (-66.49%) with high fluctuation.