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 457100000000.0 (%).Trend:Increase 3.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 586600000000.0 (%).Trend:Increase 28.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 658400000000.0 (%).Trend:Increase 12.24% than previous quarter

Overall: increasing (44.04%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 931800000000.0 (%).Trend:Increase 5.59% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1015500000000.0 (%).Trend:Increase 8.98% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1015100000000.0 (%).Trend:Decrease 0.04% than previous quarter

Overall: increasing (8.94%). 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 1448600000000.0 (%).Trend:Increase 3.97% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1507200000000.0 (%).Trend:Increase 4.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1552600000000.0 (%).Trend:Increase 3.01% than previous quarter

Overall: increasing (7.18%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 470400000000.0 (%).Trend:Increase 44.78% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 178100000000.0 (%).Trend:Decrease 62.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 348700000000.0 (%).Trend:Increase 95.79% than previous quarter

Overall: decreasing (-25.87%). 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 40.26 (%).Trend:Increase 4.11% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 40.92 (%).Trend:Increase 1.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 41.5 (%).Trend:Increase 1.42% than previous quarter

Overall: increasing (3.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 54.44% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-25.0%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, Liabilities on Revenue increased significantly (44.04%) with moderate fluctuation. Current assets on Revenue increased by 8.94% with little fluctuation.  The Ratio of Retained Earnings to Revenue increased by 7.18% with little fluctuation.  The SG&A Expense Ratio decreased by 25.87%, demonstrating significant fluctuation. Retained Earnings on Assets increased by 3.08% with little fluctuation, while Earnings Per Share decreased by 25.0%, showing significant variation.