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 159863500000.0 (%).Trend:Decrease 1.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 179866600000.0 (%).Trend:Increase 12.51% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 185662000000.0 (%).Trend:Increase 3.22% than previous quarter

Overall: increasing (16.14%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 170991200000.0 (%).Trend:Decrease 3.23% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 158929900000.0 (%).Trend:Decrease 7.05% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 161469200000.0 (%).Trend:Increase 1.6% than previous quarter

Overall: decreasing (-5.57%). 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 512803000000.0 (%).Trend:Decrease 0.18% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 506085200000.0 (%).Trend:Decrease 1.31% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 490864100000.0 (%).Trend:Decrease 3.01% than previous quarter

Overall: decreasing (-4.28%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67899900000.0 (%).Trend:Increase 44.65% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24212000000.0 (%).Trend:Decrease 64.34% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46466900000.0 (%).Trend:Increase 91.92% than previous quarter

Overall: decreasing (-31.57%). 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 111.65 (%).Trend:Increase 1.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 111.7 (%).Trend:Increase 0.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 110.97 (%).Trend:Decrease 0.65% than previous quarter

Overall: decreasing (-0.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.18 (USD).Trend:Increase 28.57% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.04 (USD).Trend:Decrease 122.22% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.85 (USD).Trend:Increase 2025.0% than previous quarter

Overall: decreasing (-572.22%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows liabilities on revenue increasing slightly from Q3 2022 to Q2 2023, while current assets on revenue are decreasing over the same period.  Cost efficiency reveals a significant fluctuation in the SG&A expense ratio, with a decrease overall.  The ratio of retained earnings to revenue also decreased over the period. Investment efficiency shows a slight decrease in retained earnings on assets. Earnings per share show a substantial decline.  Overall, the financial performance appears to be declining, with high variability in some key metrics like SG&A and earnings per share.