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 29815000000.0 (%).Trend:Increase 4.59% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 28346000000.0 (%).Trend:Decrease 4.93% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30248700000.0 (%).Trend:Increase 6.71% than previous quarter

Overall: increasing (1.45%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 19886900000.0 (%).Trend:Decrease 2.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 26222100000.0 (%).Trend:Increase 31.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 33716000000.0 (%).Trend:Increase 28.58% than previous quarter

Overall: increasing (69.54%). Fluctuation: **Significant** (high 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 214141800000.0 (%).Trend:Increase 2.45% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 224635400000.0 (%).Trend:Increase 4.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 229400400000.0 (%).Trend:Increase 2.12% than previous quarter

Overall: increasing (7.13%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26179900000.0 (%).Trend:Increase 47.24% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10009500000.0 (%).Trend:Decrease 61.77% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19508200000.0 (%).Trend:Increase 94.9% than previous quarter

Overall: decreasing (-25.48%). 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 157.9 (%).Trend:Decrease 0.82% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 156.96 (%).Trend:Decrease 0.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 152.41 (%).Trend:Decrease 2.9% than previous quarter

Overall: decreasing (-3.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 12.55 (USD).Trend:Increase 43.76% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.62 (USD).Trend:Decrease 71.16% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.16 (USD).Trend:Increase 97.79% than previous quarter

Overall: decreasing (-42.95%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 illustrate mixed results. Liabilities on revenue show an overall slight increase with little variation. Current assets on revenue show a substantial increase with high variation. Cost efficiency indicates a significant fluctuation in the SG&A expense ratio with a negative overall trend. Retained earnings to revenue continue a steady upward trend with low variation. Investment efficiency shows a decrease in retained earnings on assets. Earnings per share demonstrate significant fluctuations and a decrease.