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 72809100000.0 (%).Trend:Increase 9.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 69825100000.0 (%).Trend:Decrease 4.1% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 71886300000.0 (%).Trend:Increase 2.95% than previous quarter

Overall: decreasing (-1.27%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 92519600000.0 (%).Trend:Increase 7.37% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 87384400000.0 (%).Trend:Decrease 5.55% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 87899300000.0 (%).Trend:Increase 0.59% than previous quarter

Overall: decreasing (-4.99%). 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 82679400000.0 (%).Trend:Increase 2.96% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 86110500000.0 (%).Trend:Increase 4.15% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 87626800000.0 (%).Trend:Increase 1.76% than previous quarter

Overall: increasing (5.98%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 5.08 (%).Trend:Increase 1.2% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 5.24 (%).Trend:Increase 3.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 5.3 (%).Trend:Increase 1.15% than previous quarter

Overall: increasing (4.33%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 show a slight decrease in liabilities and current assets on revenue, indicating possible adjustments in working capital management. Cost efficiency, however, continues to improve with a noticeable increase in the ratio of retained earnings to revenue (5.98%), while investment efficiency remains positive. Overall, despite some capital changes, the data suggest a positive trend in cost efficiency and investment performance.