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 760700000000.0 (%).Trend:Decrease 35.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 623930000000.0 (%).Trend:Decrease 17.98% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 613960000000.0 (%).Trend:Decrease 1.6% than previous quarter

Overall: decreasing (-19.29%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 880460000000.0 (%).Trend:Decrease 11.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 813570000000.0 (%).Trend:Decrease 7.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 783970000000.0 (%).Trend:Decrease 3.64% than previous quarter

Overall: decreasing (-10.96%). 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 950410000000.0 (%).Trend:Increase 8.31% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 902570000000.0 (%).Trend:Decrease 5.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 908300000000.0 (%).Trend:Increase 0.63% than previous quarter

Overall: decreasing (-4.43%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 259760000000.0 (%).Trend:Increase 44.42% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82300000000.0 (%).Trend:Decrease 68.32% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 165740000000.0 (%).Trend:Increase 101.39% than previous quarter

Overall: decreasing (-36.19%). 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 37.24 (%).Trend:Increase 24.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 36.0 (%).Trend:Decrease 3.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 36.43 (%).Trend:Increase 1.19% than previous quarter

Overall: decreasing (-2.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.46 (USD).Trend:Increase 326.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.26 (USD).Trend:Decrease 116.89% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.07 (USD).Trend:Decrease 94.44% than previous quarter

Overall: decreasing (-100.94%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q2 2023 show liabilities on revenue declining, a positive sign.  Current assets on revenue also fell slightly, indicating possible optimization in asset management.  Retained earnings to revenue ratios decreased slightly, despite some quarterly increases. SG&A expense ratios show substantial volatility, from decreases to substantial increases over the period, warranting further investigation. Investment efficiency, measured by retained earnings on assets, also decreased marginally.  Earnings per share had a significant negative impact.  The data indicates potential issues with profitability and revenue management.