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 34310000000.0 (%).Trend:Increase 7.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 35790000000.0 (%).Trend:Increase 4.31% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32370000000.0 (%).Trend:Decrease 9.56% than previous quarter

Overall: decreasing (-5.65%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 97720000000.0 (%).Trend:Increase 3.22% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 103520000000.0 (%).Trend:Increase 5.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 106030000000.0 (%).Trend:Increase 2.42% than previous quarter

Overall: increasing (8.5%). 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 79650000000.0 (%).Trend:Increase 2.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 84310000000.0 (%).Trend:Increase 5.85% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 86560000000.0 (%).Trend:Increase 2.67% than previous quarter

Overall: increasing (8.68%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14530000000.0 (%).Trend:Increase 50.73% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5010000000.0 (%).Trend:Decrease 65.52% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10290000000.0 (%).Trend:Increase 105.39% than previous quarter

Overall: decreasing (-29.18%). 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 51.32 (%).Trend:Increase 1.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 52.73 (%).Trend:Increase 2.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 52.56 (%).Trend:Decrease 0.32% than previous quarter

Overall: increasing (2.42%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.55 (USD).Trend:Increase 70.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.64 (USD).Trend:Decrease 58.71% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.29 (USD).Trend:Increase 101.56% than previous quarter

Overall: decreasing (-16.77%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show a combination of positive and negative trends. Liabilities on revenue exhibit a slight downward trend, while current assets continue a moderate upward trajectory.  Cost efficiency demonstrates stable increases in retained earnings ratios.  SG&A expense ratio and earnings per share show significant fluctuation with downward trends.