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 1436600000000.0 (%).Trend:Decrease 12.6% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1032600000000.0 (%).Trend:Decrease 28.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 987600000000.0 (%).Trend:Decrease 4.36% than previous quarter

Overall: decreasing (-31.25%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1896300000000.0 (%).Trend:Decrease 10.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1020800000000.0 (%).Trend:Decrease 46.17% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1012100000000.0 (%).Trend:Decrease 0.85% than previous quarter

Overall: decreasing (-46.63%). Fluctuation: **Significant** (high 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 258400000000.0 (%).Trend:Decrease 0.62% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1500000000.0 (%).Trend:Decrease 100.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 20500000000.0 (%).Trend:Decrease 1466.67% than previous quarter

Overall: decreasing (-92.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 97300000000.0 (%).Trend:Increase 50.39% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42600000000.0 (%).Trend:Decrease 56.22% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 94800000000.0 (%).Trend:Increase 122.54% than previous quarter

Overall: decreasing (-2.57%). 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 8.01 (%).Trend:Increase 5.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -0.05 (%).Trend:Decrease 100.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 0.71 (%).Trend:Decrease 1520.0% than previous quarter

Overall: decreasing (-91.14%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 9.73 (USD).Trend:Increase 3.84% than previous quarter
Year 2023 Quarter 1: Earning Per Share -5.82 (USD).Trend:Decrease 159.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share -4.56 (USD).Trend:Decrease 21.65% than previous quarter

Overall: decreasing (-146.87%). Fluctuation: **Significant** (high variation).



Working capital efficiency indicates a decreasing trend. Liabilities on revenue decreased by 31.25%, and current assets decreased by 46.63%. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue (-92.07%).  SG&A expense ratio shows a slight decrease, but significant fluctuation. Invest efficiency shows a substantial decrease (-91.14%) in retained earnings on assets. Earnings per share decreased by 146.87%, showing significant variation.  Overall, a downward trend dominates across these key financial metrics.