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 34175500000.0 (%).Trend:Decrease 12.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 33838800000.0 (%).Trend:Decrease 0.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33581800000.0 (%).Trend:Decrease 0.76% than previous quarter

Overall: decreasing (-1.74%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 46078200000.0 (%).Trend:Decrease 9.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 44950600000.0 (%).Trend:Decrease 2.45% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 41765500000.0 (%).Trend:Decrease 7.09% than previous quarter

Overall: decreasing (-9.36%). 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 17074500000.0 (%).Trend:Increase 3.24% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 16379300000.0 (%).Trend:Decrease 4.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 16929600000.0 (%).Trend:Increase 3.36% than previous quarter

Overall: decreasing (-0.85%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12543800000.0 (%).Trend:Increase 52.16% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4122600000.0 (%).Trend:Decrease 67.13% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8503400000.0 (%).Trend:Increase 106.26% than previous quarter

Overall: decreasing (-32.21%). 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 24.5 (%).Trend:Increase 12.03% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.22 (%).Trend:Decrease 1.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.2 (%).Trend:Increase 4.05% than previous quarter

Overall: increasing (2.86%). Fluctuation: **Little** (low variation).

Earning Per Share


Analysis from Q3 2022 to Q2 2023 shows a consistent decrease in liabilities on revenue (-1.74%) and current assets on revenue (-9.36%).  Cost efficiency, represented by the ratio of retained earnings to revenue, shows a decreasing trend (-0.85%) with little variation.  A notable decline (-32.21%) is observed in the SG&A expense ratio with significant fluctuations.  Investment efficiency, measured by retained earnings on assets, increased by 2.86% exhibiting little variation.