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 10510100000.0 (%).Trend:Increase 8.8% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 8850200000.0 (%).Trend:Decrease 15.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 9164100000.0 (%).Trend:Increase 3.55% than previous quarter

Overall: decreasing (-12.81%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 21638800000.0 (%).Trend:Increase 6.66% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 18518800000.0 (%).Trend:Decrease 14.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 20377300000.0 (%).Trend:Increase 10.04% than previous quarter

Overall: decreasing (-5.83%). 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 16710000000.0 (%).Trend:Decrease 1.23% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 12101700000.0 (%).Trend:Decrease 27.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 12454800000.0 (%).Trend:Increase 2.92% than previous quarter

Overall: decreasing (-25.46%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5931000000.0 (%).Trend:Increase 61.64% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2142300000.0 (%).Trend:Decrease 63.88% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4595100000.0 (%).Trend:Increase 114.49% than previous quarter

Overall: decreasing (-22.52%). 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 40.44 (%).Trend:Decrease 12.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 35.98 (%).Trend:Decrease 11.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 35.43 (%).Trend:Decrease 1.53% than previous quarter

Overall: decreasing (-12.39%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.16 (USD).Trend:Decrease 500.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.2 (USD).Trend:Increase 25.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.12 (USD).Trend:Decrease 160.0% than previous quarter

Overall: increasing (-175.0%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 reveals mixed financial performance. Liabilities and current assets on revenue show slight decreases, but with some fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates a significant decrease, although with moderate variation.  SG&A expense ratio is significantly decreasing, indicating potential cost-cutting measures or a shift in strategy.  Investment efficiency and earnings per share also reveal decreasing trends but with varying degrees of fluctuation.