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 468200000000.0 (%).Trend:Increase 0.54% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 511400000000.0 (%).Trend:Increase 9.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 534600000000.0 (%).Trend:Increase 4.54% than previous quarter

Overall: increasing (14.18%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 930300000000.0 (%).Trend:Increase 3.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 895300000000.0 (%).Trend:Decrease 3.76% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 889200000000.0 (%).Trend:Decrease 0.68% than previous quarter

Overall: decreasing (-4.42%). 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 1970800000000.0 (%).Trend:Increase 3.08% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 2022500000000.0 (%).Trend:Increase 2.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1996200000000.0 (%).Trend:Decrease 1.3% than previous quarter

Overall: increasing (1.29%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 171700000000.0 (%).Trend:Increase 50.75% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 50100000000.0 (%).Trend:Decrease 70.82% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 107700000000.0 (%).Trend:Increase 114.97% than previous quarter

Overall: decreasing (-37.27%). 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 54.37 (%).Trend:Increase 2.08% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 55.14 (%).Trend:Increase 1.42% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.25 (%).Trend:Decrease 1.61% than previous quarter

Overall: decreasing (-0.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 14.51 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.72 (USD).Trend:Decrease 88.15% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.19 (USD).Trend:Decrease 30.81% than previous quarter

Overall: decreasing (-91.8%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show liabilities on revenue increasing (14.18%) with little variation, while current assets on revenue are slightly decreasing (-4.42%).  Cost efficiency shows a minimal increase (1.29%) in the ratio of retained earnings to revenue with a large decrease (-37.27%) in SG&A expense ratio, potentially indicating cost reduction. Investment efficiency shows a minimal decrease (-0.22%) in retained earnings on assets.  Earning per share, however, experienced a significant decrease (-91.8%) over the period, with significant fluctuations.