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 41069600000.0 (%).Trend:Decrease 3.03% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 40532100000.0 (%).Trend:Decrease 1.31% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 37358300000.0 (%).Trend:Decrease 7.83% than previous quarter

Overall: decreasing (-9.04%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 95323300000.0 (%).Trend:Decrease 2.33% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 101880300000.0 (%).Trend:Increase 6.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 99858300000.0 (%).Trend:Decrease 1.98% than previous quarter

Overall: increasing (4.76%). 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 34854300000.0 (%).Trend:Increase 13.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 42610100000.0 (%).Trend:Increase 22.25% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 44616500000.0 (%).Trend:Increase 4.71% than previous quarter

Overall: increasing (28.01%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16259200000.0 (%).Trend:Increase 49.24% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5617000000.0 (%).Trend:Decrease 65.45% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10513600000.0 (%).Trend:Increase 87.17% than previous quarter

Overall: decreasing (-35.34%). 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 14.15 (%).Trend:Increase 12.3% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 16.79 (%).Trend:Increase 18.66% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 17.5 (%).Trend:Increase 4.23% than previous quarter

Overall: increasing (23.67%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.48 (USD).Trend:Increase 41.71% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 79.03% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.88 (USD).Trend:Increase 69.23% than previous quarter

Overall: decreasing (-64.52%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue showed a consistent decrease (-9.04%), exhibiting low fluctuation.  Current assets on revenue slightly increased (4.76%), also with low variation.  Retained earnings to revenue increased (28.01%), while SG&A expense ratio decreased (-35.34%), with moderate and significant fluctuations, respectively. Retained earnings on assets increased (23.67%), and earnings per share decreased (-64.52%), both with significant fluctuation.