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 8612300000.0 (%).Trend:Increase 14.34% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 10479600000.0 (%).Trend:Increase 21.68% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 8719500000.0 (%).Trend:Decrease 16.8% than previous quarter

Overall: increasing (1.24%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 21459700000.0 (%).Trend:Increase 6.72% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 24719000000.0 (%).Trend:Increase 15.19% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 24324300000.0 (%).Trend:Decrease 1.6% than previous quarter

Overall: increasing (13.35%). 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 3478200000.0 (%).Trend:Increase 89.43% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 6133300000.0 (%).Trend:Increase 76.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 7435500000.0 (%).Trend:Increase 21.23% than previous quarter

Overall: increasing (113.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5779600000.0 (%).Trend:Increase 44.1% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2201100000.0 (%).Trend:Decrease 61.92% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4518400000.0 (%).Trend:Increase 105.28% than previous quarter

Overall: decreasing (-21.82%). 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 13.39 (%).Trend:Increase 74.58% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 20.93 (%).Trend:Increase 56.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.0 (%).Trend:Increase 24.22% than previous quarter

Overall: increasing (94.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q3 2022 to Q2 2023 show increasing trends in working capital efficiency metrics. Liabilities on revenue are increasing overall (1.24%), with fluctuations considered neutral. Current assets on revenue are also increasing (13.35%) with minimal fluctuations. Cost efficiency analysis reveals a decreasing trend in SG&A expense ratio (-21.82%), but with significant fluctuation.  Retained earnings to revenue are increasing substantially (113.77%), with high variability.  Investment efficiency shows a considerable increase (94.17%) in retained earnings on assets, also with high fluctuation.