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 1424148700.0 (%).Trend:Increase 7.31% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1448314600.0 (%).Trend:Increase 1.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1617828900.0 (%).Trend:Increase 11.7% than previous quarter

Overall: increasing (13.6%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 3896826500.0 (%).Trend:Increase 0.96% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 3989206600.0 (%).Trend:Increase 2.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 4017660200.0 (%).Trend:Increase 0.71% than previous quarter

Overall: increasing (3.1%). 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 5071496100.0 (%).Trend:Increase 0.7% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 5056321000.0 (%).Trend:Decrease 0.3% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 5079281300.0 (%).Trend:Increase 0.45% than previous quarter

Overall: increasing (0.15%). 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 59.53 (%).Trend:Increase 0.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 60.11 (%).Trend:Increase 0.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 58.58 (%).Trend:Decrease 2.55% than previous quarter

Overall: decreasing (-1.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.62 (USD).Trend:Increase 21.57% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.05 (USD).Trend:Decrease 91.94% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.15 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-75.81%). Fluctuation: **Significant** (high variation).



Financial statements show a mix of trends from Q3 2022 to Q2 2023. Working capital efficiency shows positive increases in both liabilities and current assets related to revenue.  Cost efficiency, represented by the ratio of retained earnings to revenue, also trends upward but with slight variations.  Investment efficiency, measured by retained earnings on assets, displays a slight decline, with little overall fluctuation.  A major concern is the significant volatility in earnings per share, decreasing overall by 75.81%.