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 35065600000.0 (%).Trend:Decrease 1.6% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 31496000000.0 (%).Trend:Decrease 10.18% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30014300000.0 (%).Trend:Decrease 4.7% than previous quarter

Overall: decreasing (-14.41%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 39835600000.0 (%).Trend:Decrease 8.62% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 39516800000.0 (%).Trend:Decrease 0.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 41115500000.0 (%).Trend:Increase 4.05% than previous quarter

Overall: increasing (3.21%). 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 53805600000.0 (%).Trend:Increase 1.09% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 59833900000.0 (%).Trend:Increase 11.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 62688500000.0 (%).Trend:Increase 4.77% than previous quarter

Overall: increasing (16.51%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6512000000.0 (%).Trend:Increase 54.86% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2511400000.0 (%).Trend:Decrease 61.43% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4912600000.0 (%).Trend:Increase 95.61% than previous quarter

Overall: decreasing (-24.56%). 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 36.97 (%).Trend:Increase 3.04% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 41.3 (%).Trend:Increase 11.71% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 42.73 (%).Trend:Increase 3.46% than previous quarter

Overall: increasing (15.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.92 (USD).Trend:Increase 8.13% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.27 (USD).Trend:Decrease 74.19% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.46 (USD).Trend:Increase 93.7% than previous quarter

Overall: decreasing (-50.0%). Fluctuation: **Significant** (high variation).



The finance statements show liabilities on revenue decreasing slightly (-14.41%), while current assets on revenue are increasing (3.21%).  The ratio of retained earnings to revenue is increasing (16.51%) but shows a significant fluctuation in the SG&A expense ratio (-24.56%), and earnings per share are declining (-50.0%). Investment efficiency, measured by retained earnings on assets, is improving (15.58%). These mixed results indicate a complex financial picture needing further investigation.