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 32885100000.0 (%).Trend:Increase 14.47% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 24677900000.0 (%).Trend:Decrease 24.96% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 25515700000.0 (%).Trend:Increase 3.39% than previous quarter

Overall: decreasing (-22.41%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 16920300000.0 (%).Trend:Increase 16.65% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 15950400000.0 (%).Trend:Decrease 5.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 13676900000.0 (%).Trend:Decrease 14.25% than previous quarter

Overall: decreasing (-19.17%). Fluctuation: **Neutral** (moderate 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 42894100000.0 (%).Trend:Increase 0.03% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 47220900000.0 (%).Trend:Increase 10.09% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 47779500000.0 (%).Trend:Increase 1.18% than previous quarter

Overall: increasing (11.39%). 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 19.88 (%).Trend:Decrease 1.83% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 21.49 (%).Trend:Increase 8.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 21.67 (%).Trend:Increase 0.84% than previous quarter

Overall: increasing (9.0%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.0 (USD).Trend:Decrease 1.64% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 33.33% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-33.33%). Fluctuation: **Neutral** (moderate variation).



Working capital efficiency shows decreasing liabilities and current assets on revenue, indicating potential issues with managing short-term assets and liabilities.  Cost efficiency shows an increase in the ratio of retained earnings to revenue, suggesting improved profitability. Investment efficiency displays an increasing trend in retained earnings on assets, potentially indicating better asset management. Earnings per share are decreasing, which is a concern. Overall, while some positive trends exist in cost and investment efficiency, the decrease in working capital and earnings per share warrants further investigation.