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 248795100000.0 (%).Trend:Increase 39.63% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 350536900000.0 (%).Trend:Increase 40.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 429151300000.0 (%).Trend:Increase 22.43% than previous quarter

Overall: increasing (72.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 429697100000.0 (%).Trend:Increase 28.26% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 665757500000.0 (%).Trend:Increase 54.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 745477700000.0 (%).Trend:Increase 11.97% than previous quarter

Overall: increasing (73.49%). Fluctuation: **Significant** (high 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 451511500000.0 (%).Trend:Increase 23.22% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 679293800000.0 (%).Trend:Increase 50.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 739604500000.0 (%).Trend:Increase 8.88% than previous quarter

Overall: increasing (63.81%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37598900000.0 (%).Trend:Increase 55.68% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15430600000.0 (%).Trend:Decrease 58.96% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 55137600000.0 (%).Trend:Increase 257.33% than previous quarter

Overall: increasing (46.65%). 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 32.65 (%).Trend:Increase 11.55% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 38.67 (%).Trend:Increase 18.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.7 (%).Trend:Increase 0.08% than previous quarter

Overall: increasing (18.53%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 13.3 (USD).Trend:Increase 135.82% than previous quarter
Year 2023 Quarter 1: Earning Per Share 10.57 (USD).Trend:Decrease 20.53% than previous quarter
Year 2023 Quarter 2: Earning Per Share 16.1 (USD).Trend:Increase 52.32% than previous quarter

Overall: increasing (21.05%). Fluctuation: **Neutral** (moderate variation).



Financial statements for three quarters (Q3 2022 to Q2 2023) show increasing trends in liabilities and current assets, although with significant fluctuation.  Cost efficiency, as measured by retained earnings-to-revenue, shows an increasing trend, but with neutral fluctuation. The SG&A expense ratio exhibits significant fluctuations, both increases and a decrease. Investment efficiency shows a modest increase in retained earnings on assets with little fluctuation.  Earnings per share exhibit both increases and a decrease, resulting in a neutral trend with moderate fluctuation.  The overall picture suggests growth opportunities, yet expense management needs attention.