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 14218400000.0 (%).Trend:Increase 4.42% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 13787100000.0 (%).Trend:Decrease 3.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 15367300000.0 (%).Trend:Increase 11.46% than previous quarter

Overall: increasing (8.08%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 33606400000.0 (%).Trend:Increase 2.64% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 38417900000.0 (%).Trend:Increase 14.32% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 42421100000.0 (%).Trend:Increase 10.42% than previous quarter

Overall: increasing (26.23%). Fluctuation: **Neutral** (moderate 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 43569600000.0 (%).Trend:Increase 6.73% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 49212000000.0 (%).Trend:Increase 12.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 53125700000.0 (%).Trend:Increase 7.95% than previous quarter

Overall: increasing (21.93%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7888000000.0 (%).Trend:Increase 57.79% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3294200000.0 (%).Trend:Decrease 58.24% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7221400000.0 (%).Trend:Increase 119.22% than previous quarter

Overall: decreasing (-8.45%). 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 55.44 (%).Trend:Increase 5.48% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 56.7 (%).Trend:Increase 2.27% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.12 (%).Trend:Increase 0.74% than previous quarter

Overall: increasing (3.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.16 (USD).Trend:Increase 81.25% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.69 (USD).Trend:Decrease 40.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.52 (USD).Trend:Increase 120.29% than previous quarter

Overall: increasing (31.03%). Fluctuation: **Significant** (high variation).



The financial statements show increasing trends in working capital efficiency, cost efficiency, investment efficiency, and earnings per share.  Liabilities on revenue are increasing slightly, while current assets on revenue are increasing significantly. The ratio of retained earnings to revenue is also increasing consistently.  However, the Selling, General, and Administrative (SG&A) expense ratio shows significant fluctuation, decreasing sharply in Q1 2023 before increasing substantially in Q2 2023. Earnings per share also exhibits significant fluctuations.  Retained earnings on assets show a steady, albeit small, increase.