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 50360000000.0 (%).Trend:Decrease 14.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 50440000000.0 (%).Trend:Increase 0.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53400000000.0 (%).Trend:Increase 5.87% than previous quarter

Overall: increasing (6.04%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 91420000000.0 (%).Trend:Decrease 12.37% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 89460000000.0 (%).Trend:Decrease 2.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 95410000000.0 (%).Trend:Increase 6.65% than previous quarter

Overall: increasing (4.36%). 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 -51590000000.0 (%).Trend:Increase 17.22% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -51570000000.0 (%).Trend:Decrease 0.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -49670000000.0 (%).Trend:Decrease 3.68% than previous quarter

Overall: increasing (-3.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28430000000.0 (%).Trend:Increase 49.32% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9500000000.0 (%).Trend:Decrease 66.58% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19300000000.0 (%).Trend:Increase 103.16% than previous quarter

Overall: decreasing (-32.11%). 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 -18.23 (%).Trend:Increase 28.02% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -18.47 (%).Trend:Increase 1.32% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -17.58 (%).Trend:Decrease 4.82% than previous quarter

Overall: increasing (-3.57%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis across two periods (Q3 2022 - Q2 2023 and Q2 2021-Q1 2022) reveals varying financial performance.  Working capital efficiency shows consistent but modest growth across both periods.  Cost efficiency metrics demonstrate significant volatility.  While the SG&A expense ratio exhibits an upward trend in Q2 2021-Q1 2022, it displays large fluctuations in the second period, suggesting potential operational inefficiencies or strategic shifts.  Investment efficiency, in both periods, displays significant fluctuations but a slight overall improvement.