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 26876700000.0 (%).Trend:Increase 14.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 18912800000.0 (%).Trend:Decrease 29.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19418300000.0 (%).Trend:Increase 2.67% than previous quarter

Overall: decreasing (-27.75%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 38157500000.0 (%).Trend:Decrease 3.65% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 33018600000.0 (%).Trend:Decrease 13.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 31494300000.0 (%).Trend:Decrease 4.62% than previous quarter

Overall: decreasing (-17.46%). 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 171812000000.0 (%).Trend:Increase 3.24% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 166533400000.0 (%).Trend:Decrease 3.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 170424100000.0 (%).Trend:Increase 2.34% than previous quarter

Overall: decreasing (-0.81%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26457100000.0 (%).Trend:Increase 48.18% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8674500000.0 (%).Trend:Decrease 67.21% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17291400000.0 (%).Trend:Increase 99.34% than previous quarter

Overall: decreasing (-34.64%). 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 24.78 (%).Trend:Increase 2.65% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.21 (%).Trend:Decrease 2.3% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.76 (%).Trend:Increase 2.27% than previous quarter

Overall: decreasing (-0.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 52.47 (USD).Trend:Increase 30.39% than previous quarter
Year 2023 Quarter 1: Earning Per Share 10.04 (USD).Trend:Decrease 80.87% than previous quarter
Year 2023 Quarter 2: Earning Per Share 19.8 (USD).Trend:Increase 97.21% than previous quarter

Overall: decreasing (-62.26%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show a mixed picture. Liabilities on revenue decreased by 27.75%, while current assets on revenue decreased by 17.46%. Cost efficiency saw a decrease in the ratio of retained earnings to revenue by 0.81%.  SG&A expense ratio decreased significantly by 34.64%, exhibiting substantial variation.  Retained earnings on assets decreased slightly by 0.08%, with low variation.  Earnings per share declined by 62.26% with significant fluctuations. The data highlights decreasing trends in various key financial indicators, though with notable fluctuations in specific areas like SG&A and EPS.