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 2505100000000.0 (%).Trend:Increase 40.43% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2694200000000.0 (%).Trend:Increase 7.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2827900000000.0 (%).Trend:Increase 4.96% than previous quarter

Overall: increasing (12.89%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 3371100000000.0 (%).Trend:Increase 23.86% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 3753200000000.0 (%).Trend:Increase 11.33% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 3875900000000.0 (%).Trend:Increase 3.27% than previous quarter

Overall: increasing (14.97%). 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 2560600000000.0 (%).Trend:Increase 4.47% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 2661900000000.0 (%).Trend:Increase 3.96% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 2746800000000.0 (%).Trend:Increase 3.19% than previous quarter

Overall: increasing (7.27%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 912000000000.0 (%).Trend:Increase 50.52% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 297900000000.0 (%).Trend:Decrease 67.34% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 609000000000.0 (%).Trend:Increase 104.43% than previous quarter

Overall: decreasing (-33.22%). 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 50.44 (%).Trend:Decrease 3.65% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 48.6 (%).Trend:Decrease 3.65% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 48.65 (%).Trend:Increase 0.1% than previous quarter

Overall: decreasing (-3.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 22.27 (USD).Trend:Increase 73.58% than previous quarter
Year 2023 Quarter 1: Earning Per Share 9.91 (USD).Trend:Decrease 55.5% than previous quarter
Year 2023 Quarter 2: Earning Per Share 17.62 (USD).Trend:Increase 77.8% than previous quarter

Overall: decreasing (-20.88%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022 to Q2 2023 data reveals moderate increases in liabilities and current assets on revenue, with minimal fluctuation.  Retained earnings to revenue showed consistent growth. However, the SG&A expense ratio decreased considerably, exhibiting high variation.  Retained earnings on assets showed a slight overall decrease with low variation, while earnings per share decreased significantly with high variation.