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 136250000000.0 (%).Trend:Increase 32.37% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 75690000000.0 (%).Trend:Decrease 44.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 79330000000.0 (%).Trend:Increase 4.81% than previous quarter

Overall: decreasing (-41.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 233340000000.0 (%).Trend:Increase 22.84% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 179250000000.0 (%).Trend:Decrease 23.18% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 204370000000.0 (%).Trend:Increase 14.01% than previous quarter

Overall: decreasing (-12.42%). Fluctuation: **Neutral** (moderate 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 404530000000.0 (%).Trend:Increase 3.16% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 417400000000.0 (%).Trend:Increase 3.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 437570000000.0 (%).Trend:Increase 4.83% than previous quarter

Overall: increasing (8.17%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38870000000.0 (%).Trend:Increase 53.39% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11730000000.0 (%).Trend:Decrease 69.82% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25650000000.0 (%).Trend:Increase 118.67% than previous quarter

Overall: decreasing (-34.01%). 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 27.68 (%).Trend:Increase 0.11% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 29.65 (%).Trend:Increase 7.12% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 30.53 (%).Trend:Increase 2.97% than previous quarter

Overall: increasing (10.3%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 display a mixed performance. Liabilities on revenue decrease (-41.78%) with significant fluctuation. Current assets on revenue also decrease (-12.42%), with moderate fluctuation.  Retained earnings to revenue show an increase (8.17%) with low variation. SG&A expenses exhibit a notable decrease (-34.01%) and significant fluctuation. Investment efficiency is increasing (10.3%) with low variation.