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 59453100000.0 (%).Trend:Increase 4.27% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 54211900000.0 (%).Trend:Decrease 8.82% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 55545700000.0 (%).Trend:Increase 2.46% than previous quarter

Overall: decreasing (-6.57%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 83541600000.0 (%).Trend:Increase 1.01% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 71585300000.0 (%).Trend:Decrease 14.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 74894000000.0 (%).Trend:Increase 4.62% than previous quarter

Overall: decreasing (-10.35%). 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 100212300000.0 (%).Trend:Decrease 0.6% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 102588100000.0 (%).Trend:Increase 2.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 104061800000.0 (%).Trend:Increase 1.44% than previous quarter

Overall: increasing (3.84%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 144066500000.0 (%).Trend:Increase 45.04% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 59194300000.0 (%).Trend:Decrease 58.91% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 106785900000.0 (%).Trend:Increase 80.4% than previous quarter

Overall: decreasing (-25.88%). 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 29.97 (%).Trend:Decrease 0.7% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 29.46 (%).Trend:Decrease 1.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 29.68 (%).Trend:Increase 0.75% than previous quarter

Overall: decreasing (-0.97%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.85 (USD).Trend:Increase 28.79% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.33 (USD).Trend:Decrease 61.18% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.63 (USD).Trend:Increase 90.91% than previous quarter

Overall: decreasing (-25.88%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show a mixed picture. Liabilities on revenue decreased (-6.57%) with low variation.  Current assets on revenue also decreased (-10.35%) despite slight quarter-to-quarter changes. The ratio of retained earnings to revenue is slightly upward (3.84%).  SG&A expense ratio declined overall (-25.88%), but with substantial volatility.  Investment efficiency exhibits a modest decline (-0.97%). Earnings per share decreased (-25.88%) with a significant volatility. The fluctuations highlight the need for in-depth analysis of financial performance.