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 11670500000.0 (%).Trend:Increase 36.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 10815100000.0 (%).Trend:Decrease 7.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 10006200000.0 (%).Trend:Decrease 7.48% than previous quarter

Overall: decreasing (-14.26%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 20662800000.0 (%).Trend:Increase 21.65% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 21413300000.0 (%).Trend:Increase 3.63% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 20250800000.0 (%).Trend:Decrease 5.43% than previous quarter

Overall: decreasing (-1.99%). 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 11350900000.0 (%).Trend:Increase 2.53% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 12957500000.0 (%).Trend:Increase 14.15% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 13194300000.0 (%).Trend:Increase 1.83% than previous quarter

Overall: increasing (16.24%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21177900000.0 (%).Trend:Increase 59.25% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6799400000.0 (%).Trend:Decrease 67.89% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13973300000.0 (%).Trend:Increase 105.51% than previous quarter

Overall: decreasing (-34.02%). 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 22.33 (%).Trend:Decrease 6.57% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.77 (%).Trend:Increase 15.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.75 (%).Trend:Increase 3.8% than previous quarter

Overall: increasing (19.79%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 31.03% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.04 (USD).Trend:Decrease 110.53% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.03 (USD).Trend:Decrease 175.0% than previous quarter

Overall: decreasing (-92.11%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal a company facing challenges.  Liabilities and current assets on revenue both trend downward, indicating a slight improvement in financial health.  Retained earnings as a percentage of revenue trend upward. However, the Selling, General and Administrative (SG&A) expense ratio exhibits considerable volatility, decreasing substantially in Q1 and increasing drastically in Q2 2023.  Investment efficiency shows a slight increase, but earnings per share are significantly decreasing. The company's performance is unstable and characterized by significant fluctuations, particularly in SG&A and earnings.