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 37666100000.0 (%).Trend:Increase 14.94% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 39998000000.0 (%).Trend:Increase 6.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 41766500000.0 (%).Trend:Increase 4.42% than previous quarter

Overall: increasing (10.89%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 50858300000.0 (%).Trend:Increase 9.1% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 49994500000.0 (%).Trend:Decrease 1.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 49468800000.0 (%).Trend:Decrease 1.05% than previous quarter

Overall: decreasing (-2.73%). 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 20376000000.0 (%).Trend:Decrease 14.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 19686600000.0 (%).Trend:Decrease 3.38% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 19245300000.0 (%).Trend:Decrease 2.24% than previous quarter

Overall: decreasing (-5.55%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29543000000.0 (%).Trend:Increase 52.99% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9900300000.0 (%).Trend:Decrease 66.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20133700000.0 (%).Trend:Increase 103.36% than previous quarter

Overall: decreasing (-31.85%). 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 22.02 (%).Trend:Decrease 21.27% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 20.05 (%).Trend:Decrease 8.95% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 19.32 (%).Trend:Decrease 3.64% than previous quarter

Overall: decreasing (-12.26%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.71 (USD).Trend:Increase 82.05% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.42 (USD).Trend:Decrease 159.15% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.5 (USD).Trend:Increase 19.05% than previous quarter

Overall: decreasing (-170.42%). Fluctuation: **Significant** (high variation).



Financial analysis for Q3 2022 to Q2 2023 reveals mixed results. Liabilities on revenue generally increase, but with minor fluctuations. Current assets on revenue show a slight overall decrease.  Cost efficiency demonstrates a decline in the ratio of retained earnings to revenue, with minimal fluctuation. SG&A expense ratio shows a significant decrease, though with periods of increase. Investment efficiency shows a decreasing trend in retained earnings on assets. Earnings per share decreased significantly, marked by high volatility.