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 19824400000.0 (%).Trend:Increase 14.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 15851400000.0 (%).Trend:Decrease 20.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 13709900000.0 (%).Trend:Decrease 13.51% than previous quarter

Overall: decreasing (-30.84%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 65512200000.0 (%).Trend:Increase 12.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 71962400000.0 (%).Trend:Increase 9.85% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 74833500000.0 (%).Trend:Increase 3.99% than previous quarter

Overall: increasing (14.23%). 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 77177900000.0 (%).Trend:Increase 9.45% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 90933500000.0 (%).Trend:Increase 17.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96802300000.0 (%).Trend:Increase 6.45% than previous quarter

Overall: increasing (25.43%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11036200000.0 (%).Trend:Increase 53.03% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4219700000.0 (%).Trend:Decrease 61.76% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8580100000.0 (%).Trend:Increase 103.33% than previous quarter

Overall: decreasing (-22.25%). 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 73.11 (%).Trend:Increase 0.07% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 76.55 (%).Trend:Increase 4.71% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 78.82 (%).Trend:Increase 2.97% than previous quarter

Overall: increasing (7.81%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial statements for Q3 2022 to Q2 2023 show a mixed picture. Liabilities on revenue are decreasing, while current assets on revenue are increasing.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a consistent rise.  However, the Selling, General, and Administrative (SG&A) expense ratio exhibits significant fluctuations, indicating potential inefficiencies or changes in operational strategies. Investment efficiency, as measured by retained earnings on assets, displays a consistent increase.  Further analysis would be beneficial to identify the underlying causes of these trends and patterns.