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 2565300000000.0 (%).Trend:Decrease 5.77% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2583700000000.0 (%).Trend:Increase 0.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2961800000000.0 (%).Trend:Increase 14.63% than previous quarter

Overall: increasing (15.46%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2354300000000.0 (%).Trend:Increase 4.02% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2242700000000.0 (%).Trend:Decrease 4.74% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2495400000000.0 (%).Trend:Increase 11.27% than previous quarter

Overall: increasing (5.99%). 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 6887200000000.0 (%).Trend:Increase 1.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 6814200000000.0 (%).Trend:Decrease 1.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 6913500000000.0 (%).Trend:Increase 1.46% than previous quarter

Overall: increasing (0.38%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2226200000000.0 (%).Trend:Increase 59.39% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 722900000000.0 (%).Trend:Decrease 67.53% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1577100000000.0 (%).Trend:Increase 118.16% than previous quarter

Overall: decreasing (-29.16%). 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 72.91 (%).Trend:Increase 0.18% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 73.24 (%).Trend:Increase 0.45% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 72.09 (%).Trend:Decrease 1.57% than previous quarter

Overall: decreasing (-1.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 6.07 (USD).Trend:Increase 47.69% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.4 (USD).Trend:Decrease 76.94% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.4 (USD).Trend:Increase 142.86% than previous quarter

Overall: decreasing (-43.99%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show increasing trends for working capital efficiency metrics like liabilities on revenue (15.46%) and current assets on revenue (5.99%).  Cost efficiency, measured by the ratio of retained earnings to revenue, also shows a slight increase (0.38%). However, selling, general, and administrative (SG&A) expense ratios show significant fluctuations, decreasing overall (-29.16%).  Investment efficiency, as measured by retained earnings on assets, shows a slight decrease (-1.12%). Earnings per share also show a significant decrease overall (-43.99%).  Notable fluctuations are present in various categories.