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 2799900000000.0 (%).Trend:Increase 1.5% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 3241500000000.0 (%).Trend:Increase 15.77% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 3292500000000.0 (%).Trend:Increase 1.57% than previous quarter

Overall: increasing (17.59%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2341600000000.0 (%).Trend:Decrease 3.21% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2237700000000.0 (%).Trend:Decrease 4.44% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2492200000000.0 (%).Trend:Increase 11.37% than previous quarter

Overall: increasing (6.43%). 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 5254100000000.0 (%).Trend:Decrease 14.16% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 5252400000000.0 (%).Trend:Decrease 0.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 5390000000000.0 (%).Trend:Increase 2.62% than previous quarter

Overall: increasing (2.59%). Fluctuation: **Little** (low 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 20.66 (%).Trend:Decrease 9.86% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 20.25 (%).Trend:Decrease 1.98% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 20.56 (%).Trend:Increase 1.53% than previous quarter

Overall: decreasing (-0.48%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 reveals a concerning trend. Liabilities on revenue increase steadily, while current assets on revenue also show an increase, which contradicts the decrease in Q1 2023, suggesting potential liquidity challenges. Cost efficiency, measured by the ratio of retained earnings to revenue, improves slightly overall. Investment efficiency displays a slight overall decrease in retained earnings on assets.  These combined trends point toward ongoing operational and financial challenges.