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 141989900000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 137338500000.0 (%).Trend:Decrease 3.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 130522300000.0 (%).Trend:Decrease 4.96% than previous quarter

Overall: decreasing (-8.08%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 340348400000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 319530600000.0 (%).Trend:Decrease 6.12% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 316259600000.0 (%).Trend:Decrease 1.02% than previous quarter

Overall: decreasing (-7.08%). 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 717697700000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 738068900000.0 (%).Trend:Increase 2.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 743529200000.0 (%).Trend:Increase 0.74% than previous quarter

Overall: increasing (3.6%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67277700000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22205600000.0 (%).Trend:Decrease 66.99% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43454800000.0 (%).Trend:Increase 95.69% than previous quarter

Overall: decreasing (-35.41%). 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 54.62 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 55.56 (%).Trend:Increase 1.72% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 55.84 (%).Trend:Increase 0.5% than previous quarter

Overall: increasing (2.23%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 highlight decreasing trends in liabilities and current assets on revenue.  The ratio of retained earnings to revenue is increasing steadily.  A significant decrease followed by a substantial increase in SG&A expenses is apparent.  Retained earnings on assets show a small but consistent increase.  Fluctuation is noticeable only in the SG&A expense ratio.