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 954300000000.0 (%).Trend:Decrease 3.57% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1055600000000.0 (%).Trend:Increase 10.62% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1093600000000.0 (%).Trend:Increase 3.6% than previous quarter

Overall: increasing (14.6%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1489500000000.0 (%).Trend:Increase 2.63% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1496300000000.0 (%).Trend:Increase 0.46% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1575400000000.0 (%).Trend:Increase 5.29% than previous quarter

Overall: increasing (5.77%). 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 4824500000000.0 (%).Trend:Increase 6.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 4796600000000.0 (%).Trend:Decrease 0.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4029000000000.0 (%).Trend:Decrease 16.0% than previous quarter

Overall: decreasing (-16.49%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 690300000000.0 (%).Trend:Increase 40.73% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 170500000000.0 (%).Trend:Decrease 75.3% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1390900000000.0 (%).Trend:Increase 715.78% than previous quarter

Overall: increasing (101.49%). 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 104.48 (%).Trend:Increase 5.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 102.3 (%).Trend:Decrease 2.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 82.43 (%).Trend:Decrease 19.42% than previous quarter

Overall: decreasing (-21.1%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 9.18 (USD).Trend:Increase 280.91% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.77 (USD).Trend:Decrease 80.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share -10.6 (USD).Trend:Decrease 698.87% than previous quarter

Overall: decreasing (-215.47%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show mixed trends. Working capital efficiency for liabilities and current assets on revenue show increases (14.6% and 5.77%, respectively) with little variation. Cost efficiency, however, shows a decrease in the ratio of retained earnings to revenue (-16.49%), while SG&A expenses show an increase (101.49%) with considerable variation. Invest efficiency decreased (-21.1%) with moderate variation. Earnings per share decreased significantly (-215.47%), also showing high variation.