Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 89103500000.0 (%).Trend:Decrease 7.03% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 73726000000.0 (%).Trend:Decrease 17.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 77174000000.0 (%).Trend:Increase 4.68% than previous quarter

Overall: decreasing (-13.39%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 247048400000.0 (%).Trend:Increase 2.99% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 219947900000.0 (%).Trend:Decrease 10.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 209705500000.0 (%).Trend:Decrease 4.66% than previous quarter

Overall: decreasing (-15.12%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 66270900000.0 (%).Trend:Increase 8.36% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 62069200000.0 (%).Trend:Decrease 6.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 85455900000.0 (%).Trend:Increase 37.68% than previous quarter

Overall: increasing (28.95%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45938200000.0 (%).Trend:Increase 117.24% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 69919200000.0 (%).Trend:Increase 52.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46475800000.0 (%).Trend:Decrease 33.53% than previous quarter

Overall: increasing (1.17%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 16.73 (%).Trend:Increase 6.22% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 16.83 (%).Trend:Increase 0.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.22 (%).Trend:Increase 37.97% than previous quarter

Overall: increasing (38.79%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 12.16 (USD).Trend:Increase 172.65% than previous quarter
Year 2022 Quarter 3: Earning Per Share 16.99 (USD).Trend:Increase 39.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share 8.55 (USD).Trend:Decrease 49.68% than previous quarter

Overall: decreasing (-29.69%). Fluctuation: **Significant** (high variation).



Analysis of Q2 2022 to Q2 2023 financial data reveals mixed results.  Liability on revenue and current assets on revenue decreased over the first two quarters, but slightly increased in the final quarter. Cost efficiency shows an increase in the retained earnings-to-revenue ratio, with moderate fluctuations. The SG&A expense ratio also displays increases and decreases. Investment efficiency indicates growth in retained earnings on assets. Earnings per share decreased. The data shows volatility in several key financial metrics, requiring more in-depth study.