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 1053000000000.0 (%).Trend:Increase 37.27% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1192300000000.0 (%).Trend:Increase 13.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1104500000000.0 (%).Trend:Decrease 7.36% than previous quarter

Overall: increasing (4.89%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1439800000000.0 (%).Trend:Increase 12.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1536800000000.0 (%).Trend:Increase 6.74% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1541000000000.0 (%).Trend:Increase 0.27% than previous quarter

Overall: increasing (7.03%). 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 1762800000000.0 (%).Trend:Increase 1.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1860500000000.0 (%).Trend:Increase 5.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1910200000000.0 (%).Trend:Increase 2.67% than previous quarter

Overall: increasing (8.36%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 194500000000.0 (%).Trend:Increase 57.24% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 75300000000.0 (%).Trend:Decrease 61.29% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 162600000000.0 (%).Trend:Increase 115.94% than previous quarter

Overall: decreasing (-16.4%). 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 59.22 (%).Trend:Decrease 16.93% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 59.19 (%).Trend:Decrease 0.05% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 60.19 (%).Trend:Increase 1.69% than previous quarter

Overall: increasing (1.64%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 10.0 (USD).Trend:Increase 26.58% than previous quarter
Year 2023 Quarter 1: Earning Per Share 5.0 (USD).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 10.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: stable (0.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q2 2023 show a mixed picture of financial performance. Liabilities on revenue, while exhibiting some fluctuations, are overall increasing.  Current assets on revenue are also trending upward.  The ratio of retained earnings to revenue displays a steady rise. However, the selling, general, and administrative (SG&A) expense ratio is decreasing significantly with large fluctuations.  Investment efficiency, measured by retained earnings on assets, is marginally increasing, and earnings per share show substantial volatility but are stable.