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 60969000000.0 (%).Trend:Decrease 2.4% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 65091500000.0 (%).Trend:Increase 6.76% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 64383700000.0 (%).Trend:Decrease 1.09% than previous quarter

Overall: increasing (5.6%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 144987600000.0 (%).Trend:Increase 9.24% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 138407600000.0 (%).Trend:Decrease 4.54% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 141423500000.0 (%).Trend:Increase 2.18% than previous quarter

Overall: decreasing (-2.46%). 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 452498300000.0 (%).Trend:Increase 2.17% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 488355200000.0 (%).Trend:Increase 7.92% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 495307800000.0 (%).Trend:Increase 1.42% than previous quarter

Overall: increasing (9.46%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51542100000.0 (%).Trend:Increase 51.53% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18858400000.0 (%).Trend:Decrease 63.41% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39072600000.0 (%).Trend:Increase 107.19% than previous quarter

Overall: decreasing (-24.19%). 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 73.44 (%).Trend:Increase 1.45% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 75.35 (%).Trend:Increase 2.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 74.99 (%).Trend:Decrease 0.48% than previous quarter

Overall: increasing (2.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.05 (USD).Trend:Increase 56.41% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.16 (USD).Trend:Decrease 61.97% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.96 (USD).Trend:Increase 68.97% than previous quarter

Overall: decreasing (-35.74%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue increased (5.6%), while current assets decreased (-2.46%).  The ratio of retained earnings to revenue showed considerable growth (9.46%). SG&A expenses fluctuated significantly (-24.19% overall decrease), and retained earnings on assets showed modest growth (2.11%). Earnings per share decreased (-35.74%), indicating a need for further investigation.