Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 2741300000000.0 (%).Trend:Increase 2.89% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2707000000000.0 (%).Trend:Decrease 1.25% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2805600000000.0 (%).Trend:Increase 3.64% than previous quarter

Overall: increasing (2.35%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 3396600000000.0 (%).Trend:Increase 3.31% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2691200000000.0 (%).Trend:Decrease 20.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2826300000000.0 (%).Trend:Increase 5.02% than previous quarter

Overall: decreasing (-16.79%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 4031100000000.0 (%).Trend:Increase 2.4% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 4495500000000.0 (%).Trend:Increase 11.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4623600000000.0 (%).Trend:Increase 2.85% than previous quarter

Overall: increasing (14.7%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 919800000000.0 (%).Trend:Increase 52.54% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 382700000000.0 (%).Trend:Decrease 58.39% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 744100000000.0 (%).Trend:Increase 94.43% than previous quarter

Overall: decreasing (-19.1%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets 19.93 (%).Trend:Increase 1.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 22.24 (%).Trend:Increase 11.59% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 22.57 (%).Trend:Increase 1.48% than previous quarter

Overall: increasing (13.25%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2023 show several key trends. Working capital efficiency demonstrates mixed trends, with liabilities slightly increasing and current assets decreasing, but with moderate variation.  Cost efficiency exhibits a consistent rise in the ratio of retained earnings to revenue (14.7%). However, SG&A expense ratio exhibits substantial volatility (-19.1%).  Investment efficiency (retained earnings on assets) is consistently increasing (13.25%) with low variation.