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 11948000000.0 (%).Trend:Decrease 14.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 13206400000.0 (%).Trend:Increase 10.53% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 14770200000.0 (%).Trend:Increase 11.84% than previous quarter

Overall: increasing (23.62%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 23674400000.0 (%).Trend:Decrease 47.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 25384400000.0 (%).Trend:Increase 7.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 29867500000.0 (%).Trend:Increase 17.66% than previous quarter

Overall: increasing (26.16%). Fluctuation: **Neutral** (moderate 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 18183700000.0 (%).Trend:Decrease 57.79% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 25163500000.0 (%).Trend:Increase 38.38% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 28768100000.0 (%).Trend:Increase 14.32% than previous quarter

Overall: increasing (58.21%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15747000000.0 (%).Trend:Increase 50.88% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5292300000.0 (%).Trend:Decrease 66.39% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10599600000.0 (%).Trend:Increase 100.28% than previous quarter

Overall: decreasing (-32.69%). 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 42.46 (%).Trend:Decrease 37.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 55.24 (%).Trend:Increase 30.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.52 (%).Trend:Increase 4.13% than previous quarter

Overall: increasing (35.47%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.33 (USD).Trend:Increase 33.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 71.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 77.0 (USD).Trend:Increase 20163.16% than previous quarter

Overall: increasing (5689.47%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal mixed financial health.  Liabilities on revenue and current assets on revenue are both increasing.  The ratio of retained earnings to revenue shows a substantial increase, contrasting the significant fluctuation of the selling, general, and administrative (SG&A) expense ratio. Retained earnings on assets show a positive trend.  Earnings per share demonstrate significant volatility.