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 358000000000.0 (%).Trend:Decrease 10.21% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 346000000000.0 (%).Trend:Decrease 3.35% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 340800000000.0 (%).Trend:Decrease 1.5% than previous quarter

Overall: decreasing (-4.8%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 832500000000.0 (%).Trend:Decrease 5.05% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 744400000000.0 (%).Trend:Decrease 10.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 716500000000.0 (%).Trend:Decrease 3.75% than previous quarter

Overall: decreasing (-13.93%). 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 154800000000.0 (%).Trend:Increase 10.89% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 127700000000.0 (%).Trend:Decrease 17.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 162400000000.0 (%).Trend:Increase 27.17% than previous quarter

Overall: increasing (4.91%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35300000000.0 (%).Trend:Increase 54.15% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12700000000.0 (%).Trend:Decrease 64.02% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27600000000.0 (%).Trend:Increase 117.32% than previous quarter

Overall: decreasing (-21.81%). 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 7.86 (%).Trend:Increase 12.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 6.85 (%).Trend:Decrease 12.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 8.87 (%).Trend:Increase 29.49% than previous quarter

Overall: increasing (12.85%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.98 (USD).Trend:Increase 11.61% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 103.69% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.56 (USD).Trend:Decrease 609.09% than previous quarter

Overall: decreasing (-81.21%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show mixed results. Liabilities and current assets on revenue decreased steadily with minimal fluctuation. Cost efficiency demonstrates significant variations, with the ratio of retained earnings to revenue fluctuating between increases and decreases, and SG&A expense ratios showing major swings. Investment efficiency and earnings per share show a negative trend with substantial fluctuations.  The substantial variations in cost and earnings metrics require further investigation for underlying causes.