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).



Financial performance from Q3 2022 to Q2 2023 exhibits a mixed bag. Liabilities on revenue show an increase, while current assets on revenue decrease, revealing a negative trend in working capital efficiency. Cost efficiency displays significant volatility in SG&A, with large fluctuations.  Investment efficiency remains steady, with a mild decrease. Earnings per share have experienced a significant decline in Q1 and Q2 2023, illustrating severe volatility.