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 54778500000.0 (%).Trend:Increase 37.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74201200000.0 (%).Trend:Increase 35.46% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 79844700000.0 (%).Trend:Increase 7.61% than previous quarter

Overall: increasing (45.76%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 174531200000.0 (%).Trend:Increase 5.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 193514500000.0 (%).Trend:Increase 10.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 199139300000.0 (%).Trend:Increase 2.91% than previous quarter

Overall: increasing (14.1%). 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 109011000000.0 (%).Trend:Increase 1.44% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 108130900000.0 (%).Trend:Decrease 0.81% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 108092000000.0 (%).Trend:Decrease 0.04% than previous quarter

Overall: decreasing (-0.84%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17551300000.0 (%).Trend:Increase 52.29% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6645200000.0 (%).Trend:Decrease 62.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13882500000.0 (%).Trend:Increase 108.91% than previous quarter

Overall: decreasing (-20.9%). 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 42.03 (%).Trend:Decrease 5.12% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 38.9 (%).Trend:Decrease 7.45% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.41 (%).Trend:Decrease 1.26% than previous quarter

Overall: decreasing (-8.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.46 (USD).Trend:Increase 134.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.28 (USD).Trend:Decrease 88.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.16 (USD).Trend:Increase 314.29% than previous quarter

Overall: decreasing (-52.85%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q2 2023 show a mixed financial picture. Liabilities on revenue increased (45.76%) with moderate variation, while current assets saw an increase (14.1%).  Cost efficiency indicates a marginal decrease in the ratio of retained earnings to revenue (-0.84%). SG&A expense ratios are decreasing (-20.9%) but with high volatility. Investment efficiency shows a steady decrease in retained earnings on assets (-8.61%), and earnings per share experienced a considerable drop (-52.85%).