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 553000000000.0 (%).Trend:Increase 9.27% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 516700000000.0 (%).Trend:Decrease 6.56% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 441100000000.0 (%).Trend:Decrease 14.63% than previous quarter

Overall: decreasing (-20.24%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 788300000000.0 (%).Trend:Increase 0.28% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 780400000000.0 (%).Trend:Decrease 1.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 729300000000.0 (%).Trend:Decrease 6.55% than previous quarter

Overall: decreasing (-7.48%). 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 1683700000000.0 (%).Trend:Increase 0.6% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 1704400000000.0 (%).Trend:Increase 1.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1650900000000.0 (%).Trend:Decrease 3.14% than previous quarter

Overall: decreasing (-1.95%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 92000000000.0 (%).Trend:Increase 111.98% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 138100000000.0 (%).Trend:Increase 50.11% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 86100000000.0 (%).Trend:Decrease 37.65% than previous quarter

Overall: decreasing (-6.41%). 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 56.66 (%).Trend:Increase 2.42% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 59.31 (%).Trend:Increase 4.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.63 (%).Trend:Decrease 2.83% than previous quarter

Overall: increasing (1.71%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 1.36 (USD).Trend:Increase 97.1% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 17.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.54 (USD).Trend:Decrease 66.25% than previous quarter

Overall: decreasing (-60.29%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2022 to Q2 2023 shows a mixed financial picture. Liabilities and current assets are both decreasing, while cost efficiency, measured by retained earnings to revenue, is slightly decreasing overall.  Selling, General, and Administrative (SG&A) expenses also show a decline. Invest efficiency shows a slight upward trend, but earnings per share exhibit a substantial overall decrease with significant volatility.