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 68800000000.0 (%).Trend:Increase 11.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 60500000000.0 (%).Trend:Decrease 12.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 62400000000.0 (%).Trend:Increase 3.14% than previous quarter

Overall: decreasing (-9.3%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 156300000000.0 (%).Trend:Increase 14.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 144700000000.0 (%).Trend:Decrease 7.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 150600000000.0 (%).Trend:Increase 4.08% than previous quarter

Overall: decreasing (-3.65%). 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 8400000000.0 (%).Trend:Increase 6.33% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 28900000000.0 (%).Trend:Increase 244.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 18400000000.0 (%).Trend:Decrease 36.33% than previous quarter

Overall: increasing (119.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 60500000000.0 (%).Trend:Increase 45.78% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19100000000.0 (%).Trend:Decrease 68.43% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38100000000.0 (%).Trend:Increase 99.48% than previous quarter

Overall: decreasing (-37.02%). 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 1.27 (%).Trend:Increase 4.1% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 4.49 (%).Trend:Increase 253.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 2.97 (%).Trend:Decrease 33.85% than previous quarter

Overall: increasing (133.86%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 36.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 94.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (-97.22%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show a mixed performance.  Liabilities and current assets on revenue are showing slight decreases with limited fluctuations. Cost efficiency metrics display significant fluctuation, with a large increase in the ratio of retained earnings to revenue (119.05%), while SG&A expenses are decreasing (-37.02%). Investment efficiency is increasing (133.86%) with substantial variation. Earnings per share show a significant decrease (-97.22%) with high fluctuation.