Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 2741300000000.0 (%).Trend:Increase 2.89% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2707000000000.0 (%).Trend:Decrease 1.25% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2805600000000.0 (%).Trend:Increase 3.64% than previous quarter

Overall: increasing (2.35%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 3396600000000.0 (%).Trend:Increase 3.31% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2691200000000.0 (%).Trend:Decrease 20.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2826300000000.0 (%).Trend:Increase 5.02% than previous quarter

Overall: decreasing (-16.79%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 4031100000000.0 (%).Trend:Increase 2.4% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 4495500000000.0 (%).Trend:Increase 11.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4623600000000.0 (%).Trend:Increase 2.85% than previous quarter

Overall: increasing (14.7%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 919800000000.0 (%).Trend:Increase 52.54% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 382700000000.0 (%).Trend:Decrease 58.39% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 744100000000.0 (%).Trend:Increase 94.43% than previous quarter

Overall: decreasing (-19.1%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets 19.93 (%).Trend:Increase 1.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 22.24 (%).Trend:Increase 11.59% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 22.57 (%).Trend:Increase 1.48% than previous quarter

Overall: increasing (13.25%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2023 show slight increases in liabilities on revenue (2.35%) with little variation.  Current assets are decreasing significantly (-16.79%) exhibiting moderate fluctuation.  Cost efficiency (ratio of retained earnings to revenue) is increasing (14.7%), with limited variation.  The SG&A expense ratio is decreasing (-19.1%), showing substantial variation. Investment efficiency (retained earnings on assets) is increasing (13.25%) with minimal fluctuation.  The large declines in current assets and the high SG&A fluctuations necessitate more in-depth analysis.