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 32742300000.0 (%).Trend:Increase 29.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 27250500000.0 (%).Trend:Decrease 16.77% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27037300000.0 (%).Trend:Decrease 0.78% than previous quarter

Overall: decreasing (-17.42%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 145222000000.0 (%).Trend:Increase 5.58% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 143142000000.0 (%).Trend:Decrease 1.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 144190500000.0 (%).Trend:Increase 0.73% than previous quarter

Overall: decreasing (-0.71%). 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 71133000000.0 (%).Trend:Increase 2.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 72998800000.0 (%).Trend:Increase 2.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 72467200000.0 (%).Trend:Decrease 0.73% than previous quarter

Overall: increasing (1.88%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 30.99 (%).Trend:Decrease 0.13% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 31.49 (%).Trend:Increase 1.61% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 31.17 (%).Trend:Decrease 1.02% than previous quarter

Overall: increasing (0.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.66 (USD).Trend:Increase 20.91% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 69.92% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.69 (USD).Trend:Increase 111.25% than previous quarter

Overall: decreasing (-36.47%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show a decreasing trend in liabilities on revenue (-17.42%), with low fluctuation. Current assets on revenue also show a slight decrease (-0.71%), with low variation. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a slight increase (1.88%) with little variation. Investment efficiency reveals a slight increase (0.58%) in retained earnings on assets, with little variation. Earnings per share, however, show significant volatility, decreasing by 36.47%, with high variation.