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 30979100000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 36674400000.0 (%).Trend:Increase 18.38% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39444100000.0 (%).Trend:Increase 7.55% than previous quarter

Overall: increasing (27.32%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 59862900000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 63324400000.0 (%).Trend:Increase 5.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 61823900000.0 (%).Trend:Decrease 2.37% than previous quarter

Overall: increasing (3.28%). 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 79458100000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 70165800000.0 (%).Trend:Decrease 11.69% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 70310200000.0 (%).Trend:Increase 0.21% than previous quarter

Overall: decreasing (-11.51%). 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 41.72 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 36.87 (%).Trend:Decrease 11.63% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 37.06 (%).Trend:Increase 0.52% than previous quarter

Overall: decreasing (-11.17%). Fluctuation: **Little** (low variation).

Earning Per Share


Analysis of Q3 2022 to Q2 2023 data reveals a 27.32% increase in liabilities relative to revenue, with moderate fluctuation. Current assets relative to revenue increased by 3.28%, showing low variation.  The ratio of retained earnings to revenue decreased by 11.51% with low fluctuation. Retained earnings on assets also decreased by 11.17%, showing low variation.  Data for cost efficiency, SG&A expense ratio, and earnings per share are insufficient for analysis.