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 340690000000.0 (%).Trend:Increase 6.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 327690000000.0 (%).Trend:Decrease 3.82% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 279790000000.0 (%).Trend:Decrease 14.62% than previous quarter

Overall: decreasing (-17.88%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 636730000000.0 (%).Trend:Increase 1.89% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 632110000000.0 (%).Trend:Decrease 0.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 572160000000.0 (%).Trend:Decrease 9.48% than previous quarter

Overall: decreasing (-10.14%). 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 1629790000000.0 (%).Trend:Increase 1.38% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1673140000000.0 (%).Trend:Increase 2.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1678130000000.0 (%).Trend:Increase 0.3% than previous quarter

Overall: increasing (2.97%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67670000000.0 (%).Trend:Increase 47.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23440000000.0 (%).Trend:Decrease 65.36% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48560000000.0 (%).Trend:Increase 107.17% than previous quarter

Overall: decreasing (-28.24%). 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 59.29 (%).Trend:Increase 1.25% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 59.17 (%).Trend:Decrease 0.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.01 (%).Trend:Decrease 3.65% than previous quarter

Overall: decreasing (-3.85%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.54 (USD).Trend:Increase 53.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.58 (USD).Trend:Decrease 65.78% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.55 (USD).Trend:Increase 76.36% than previous quarter

Overall: decreasing (-39.66%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 indicate decreasing trends in working capital efficiency. Liabilities on revenue and current assets on revenue both decreased, with little fluctuation.  Cost efficiency shows a decrease in the SG&A expense ratio, with considerable variation. The ratio of retained earnings to revenue increased slightly, while invest efficiency and earnings per share saw decreases, with little to significant variations respectively.