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 18280500000.0 (%).Trend:Increase 11.69% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 18200600000.0 (%).Trend:Decrease 0.44% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 20057500000.0 (%).Trend:Increase 10.2% than previous quarter

Overall: increasing (9.72%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 75504500000.0 (%).Trend:Increase 6.53% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 87880500000.0 (%).Trend:Increase 16.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 89688100000.0 (%).Trend:Increase 2.06% than previous quarter

Overall: increasing (18.79%). 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 36885900000.0 (%).Trend:Increase 1.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 37143900000.0 (%).Trend:Increase 0.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 36051900000.0 (%).Trend:Decrease 2.94% than previous quarter

Overall: decreasing (-2.26%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11302700000.0 (%).Trend:Increase 53.22% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3894300000.0 (%).Trend:Decrease 65.55% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8400000000.0 (%).Trend:Increase 115.7% than previous quarter

Overall: decreasing (-25.68%). 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 16.32 (%).Trend:Decrease 0.18% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 15.81 (%).Trend:Decrease 3.12% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 15.35 (%).Trend:Decrease 2.91% than previous quarter

Overall: decreasing (-5.94%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q3 2022 to Q2 2023 reveal mixed financial trends. Working capital efficiency shows increasing liabilities (9.72%) and current assets (18.79%) on revenue, with little fluctuation. Cost efficiency exhibits a slight decrease in the retained earnings to revenue ratio (-2.26%). The selling, general, and administrative (SG&A) expense ratio shows significant fluctuation, decreasing substantially (-25.68%) after substantial increases. Investment efficiency indicates a slight decline in retained earnings on assets (-5.94%). The significant volatility in SG&A needs further investigation.