Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 47273900000.0 (%).Trend:Increase 1.57% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 51572500000.0 (%).Trend:Increase 9.09% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 61504400000.0 (%).Trend:Increase 19.26% than previous quarter

Overall: increasing (30.1%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 114776400000.0 (%).Trend:Increase 0.44% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 121974200000.0 (%).Trend:Increase 6.27% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 137532100000.0 (%).Trend:Increase 12.76% than previous quarter

Overall: increasing (19.83%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 128642300000.0 (%).Trend:Increase 0.29% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 130472600000.0 (%).Trend:Increase 1.42% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 135091600000.0 (%).Trend:Increase 3.54% than previous quarter

Overall: increasing (5.01%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9971000000.0 (%).Trend:Increase 114.34% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14858900000.0 (%).Trend:Increase 49.02% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10269600000.0 (%).Trend:Decrease 30.89% than previous quarter

Overall: increasing (2.99%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 68.7 (%).Trend:Increase 1.87% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 67.85 (%).Trend:Decrease 1.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 62.4 (%).Trend:Decrease 8.03% than previous quarter

Overall: decreasing (-9.17%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows increasing liabilities on revenue (30.1%) with moderate fluctuations. Current assets on revenue are also increasing (19.83%) with low variation. Cost efficiency shows an increasing trend (5.01%) in the ratio of retained earnings to revenue with low variation.  SG&A expense ratio is increasing (2.99%) with moderate fluctuations. Investment efficiency shows a decreasing trend (9.17%) in retained earnings on assets with low variation.  Financial performance appears to be improving in several key areas, but investment efficiency is declining.