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 317500000000.0 (%).Trend:Decrease 11.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 275700000000.0 (%).Trend:Decrease 13.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 324300000000.0 (%).Trend:Increase 17.63% than previous quarter

Overall: increasing (2.14%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 251800000000.0 (%).Trend:Increase 5.09% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 206200000000.0 (%).Trend:Decrease 18.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 201900000000.0 (%).Trend:Decrease 2.09% than previous quarter

Overall: decreasing (-19.82%). 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 363600000000.0 (%).Trend:Increase 8.99% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 374500000000.0 (%).Trend:Increase 3.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 381700000000.0 (%).Trend:Increase 1.92% than previous quarter

Overall: increasing (4.98%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 9.66 (%).Trend:Increase 7.45% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 9.84 (%).Trend:Increase 1.86% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.8 (%).Trend:Decrease 0.41% than previous quarter

Overall: increasing (1.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 68.54% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 66.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-66.67%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q2 2023 show a decrease in liabilities on revenue, then an increase, resulting in a net overall increase of 2.14%.  Current assets on revenue decreased (-19.82%), with moderate fluctuation. Cost efficiency, as measured by the ratio of retained earnings to revenue, rose steadily by 4.98%.  Investment efficiency (retained earnings on assets) also showed an overall upward trend (1.45%), albeit with little fluctuation.  Earnings per share decreased significantly (-66.67%) but recovered slightly, showcasing significant fluctuation.