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 361200000000.0 (%).Trend:Decrease 18.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 556200000000.0 (%).Trend:Increase 53.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 757300000000.0 (%).Trend:Increase 36.16% than previous quarter

Overall: increasing (109.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2580600000000.0 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2957500000000.0 (%).Trend:Increase 14.61% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2741800000000.0 (%).Trend:Decrease 7.29% than previous quarter

Overall: increasing (6.25%). 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 2535900000000.0 (%).Trend:Increase 10.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1575800000000.0 (%).Trend:Decrease 37.86% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1297100000000.0 (%).Trend:Decrease 17.69% than previous quarter

Overall: decreasing (-48.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 160300000000.0 (%).Trend:Increase 53.25% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 59200000000.0 (%).Trend:Decrease 63.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 118300000000.0 (%).Trend:Increase 99.83% than previous quarter

Overall: decreasing (-26.2%). 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 62.41 (%).Trend:Increase 4.89% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 34.85 (%).Trend:Decrease 44.16% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 29.83 (%).Trend:Decrease 14.4% than previous quarter

Overall: decreasing (-52.2%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.71 (USD).Trend:Increase 57.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.65 (USD).Trend:Decrease 76.01% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 40.0% than previous quarter

Overall: decreasing (-66.42%). Fluctuation: **Significant** (high variation).



Financial statements reveal significant and fluctuating trends in key financial metrics from Q3 2022 to Q2 2023. Liabilities on revenue are increasing substantially, indicating potentially strained financial management. Current assets on revenue show a mixed picture. Cost efficiency indicators, including the ratio of retained earnings to revenue and SG&A expense ratios, are declining substantially with significant variation. Investment efficiency and earnings per share are also trending downwards with high volatility. The data suggests potential problems in profitability and operational efficiency.