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 198648300000.0 (%).Trend:Increase 4.68% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 237853500000.0 (%).Trend:Increase 19.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 244083500000.0 (%).Trend:Increase 2.62% than previous quarter

Overall: increasing (22.87%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 311427500000.0 (%).Trend:Increase 1.87% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 365666300000.0 (%).Trend:Increase 17.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 382900400000.0 (%).Trend:Increase 4.71% than previous quarter

Overall: increasing (22.95%). Fluctuation: **Neutral** (moderate 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 219251800000.0 (%).Trend:Increase 2.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 211520200000.0 (%).Trend:Decrease 3.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 213074400000.0 (%).Trend:Increase 0.73% than previous quarter

Overall: decreasing (-2.82%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 29.33 (%).Trend:Increase 1.31% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 23.36 (%).Trend:Decrease 20.35% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 22.94 (%).Trend:Decrease 1.8% than previous quarter

Overall: decreasing (-21.79%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Analysis of financial statements from Q3 2022 to Q2 2023 demonstrates consistent increases in both liabilities and current assets on revenue.  This suggests a potential expansion strategy or growth in operational activities.  However, there is a slight decline in the ratio of retained earnings to revenue, indicating that cost efficiency may be lagging. Further scrutiny is required, as investment efficiency, as measured by retained earnings on assets, is also declining.  This combination of growth, decreasing efficiency, and lower return on assets needs careful consideration.