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 99000000000.0 (%).Trend:Increase 7.61% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 75100000000.0 (%).Trend:Decrease 24.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 76100000000.0 (%).Trend:Increase 1.33% than previous quarter

Overall: decreasing (-23.13%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 75000000000.0 (%).Trend:Decrease 6.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 76600000000.0 (%).Trend:Increase 2.13% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 67600000000.0 (%).Trend:Decrease 11.75% than previous quarter

Overall: decreasing (-9.87%). 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 152400000000.0 (%).Trend:Increase 1.2% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 156800000000.0 (%).Trend:Increase 2.89% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 155600000000.0 (%).Trend:Decrease 0.77% than previous quarter

Overall: increasing (2.1%). 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 15.47 (%).Trend:Increase 0.52% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 15.45 (%).Trend:Decrease 0.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 15.0 (%).Trend:Decrease 2.91% than previous quarter

Overall: decreasing (-3.04%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance, from Q3 2022 to Q2 2023, reveals decreasing liabilities on revenue (-23.13%) with moderate fluctuations.  Current assets on revenue also show a decline (-9.87%) with similar fluctuation characteristics. Cost efficiency, as measured by the ratio of retained earnings to revenue, is trending upward (2.1%) with little variation. Investment efficiency, based on retained earnings on assets, is declining (-3.04%) with little variation.  The data indicates a potential shift towards reducing liabilities and assets, while cost efficiency shows growth, and investment efficiency remains negatively impacted.