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 107655200.0 (%).Trend:Decrease 14.89% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 111979000.0 (%).Trend:Increase 4.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 341824400.0 (%).Trend:Increase 205.26% than previous quarter

Overall: increasing (217.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 3977787500.0 (%).Trend:Decrease 3.96% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 3796687800.0 (%).Trend:Decrease 4.55% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2616636200.0 (%).Trend:Decrease 31.08% than previous quarter

Overall: decreasing (-34.22%). Fluctuation: **Neutral** (moderate 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 4659614800.0 (%).Trend:Decrease 2.85% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 4488774600.0 (%).Trend:Decrease 3.67% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4614729300.0 (%).Trend:Increase 2.81% than previous quarter

Overall: decreasing (-0.96%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 122189300.0 (%).Trend:Increase 28.66% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37132000.0 (%).Trend:Decrease 69.61% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80694600.0 (%).Trend:Increase 117.32% than previous quarter

Overall: decreasing (-33.96%). 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 68.47 (%).Trend:Decrease 0.06% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 68.98 (%).Trend:Increase 0.74% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 68.36 (%).Trend:Decrease 0.9% than previous quarter

Overall: decreasing (-0.16%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.21 (USD).Trend:Increase 47.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.86 (USD).Trend:Decrease 61.09% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 132.56% than previous quarter

Overall: decreasing (-9.5%). Fluctuation: **Significant** (high variation).



The review covers Q3 2022-Q2 2023 data.  Liabilities on revenue showed significant increase (217.52%), while current assets on revenue decreased significantly (-34.22%). Retained earnings to revenue decreased slightly (-0.96%), displaying little fluctuation.  The SG&A expense ratio decreased (-33.96%) with high variation. Retained earnings on assets slightly decreased (-0.16%), and earnings per share decreased (-9.5%) with high variation.