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 2274000000.0 (%).Trend:Increase 17.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2398000000.0 (%).Trend:Increase 5.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1799900000.0 (%).Trend:Decrease 24.94% than previous quarter

Overall: decreasing (-20.85%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 10940800000.0 (%).Trend:Increase 5.88% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 12101500000.0 (%).Trend:Increase 10.61% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 11957600000.0 (%).Trend:Decrease 1.19% than previous quarter

Overall: increasing (9.29%). 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 10537400000.0 (%).Trend:Increase 2.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 11931300000.0 (%).Trend:Increase 13.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 12775900000.0 (%).Trend:Increase 7.08% than previous quarter

Overall: increasing (21.24%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2398300000.0 (%).Trend:Increase 54.32% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 849000000.0 (%).Trend:Decrease 64.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1629400000.0 (%).Trend:Increase 91.92% than previous quarter

Overall: decreasing (-32.06%). 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 76.86 (%).Trend:Decrease 1.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 78.7 (%).Trend:Increase 2.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 82.77 (%).Trend:Increase 5.17% than previous quarter

Overall: increasing (7.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.33 (USD).Trend:Increase 37.5% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 48.48% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.4 (USD).Trend:Increase 135.29% than previous quarter

Overall: increasing (21.21%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal a complex financial picture.  Liabilities on revenue are decreasing, while current assets are increasing, suggesting potential shifts in working capital management.  Cost efficiency shows a considerable decline in SG&A expense ratio with significant fluctuation.  However, the ratio of retained earnings to revenue and investment efficiency in retained earnings on assets are improving steadily. Earnings per share, though overall increasing, display significant quarter-to-quarter volatility.