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 2293600000000.0 (%).Trend:Decrease 10.62% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2273000000000.0 (%).Trend:Decrease 0.9% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1878800000000.0 (%).Trend:Decrease 17.34% than previous quarter

Overall: decreasing (-18.09%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 3456900000000.0 (%).Trend:Decrease 8.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 3432500000000.0 (%).Trend:Decrease 0.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 3068600000000.0 (%).Trend:Decrease 10.6% than previous quarter

Overall: decreasing (-11.23%). 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 2309900000000.0 (%).Trend:Decrease 0.83% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 2421700000000.0 (%).Trend:Increase 4.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 2424400000000.0 (%).Trend:Increase 0.11% than previous quarter

Overall: increasing (4.96%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 246100000000.0 (%).Trend:Increase 49.79% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 88100000000.0 (%).Trend:Decrease 64.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 172200000000.0 (%).Trend:Increase 95.46% than previous quarter

Overall: decreasing (-30.03%). 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 39.62 (%).Trend:Increase 5.18% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 41.18 (%).Trend:Increase 3.94% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 43.68 (%).Trend:Increase 6.07% than previous quarter

Overall: increasing (10.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 23.46% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 60.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: decreasing (-40.0%). Fluctuation: **Significant** (high variation).



Financial review from Q3 2022 to Q2 2023 shows a declining trend in liabilities on revenue (-18.09%) and current assets on revenue (-11.23%), both with minimal fluctuation. The ratio of retained earnings to revenue increased (4.96%) exhibiting little fluctuation.  The SG&A expense ratio decreased by -30.03% reflecting significant variation.  Invest efficiency, as measured by retained earnings on assets, saw an increase (10.25%) with minimal fluctuation.  Earnings per share decreased by -40%, indicating substantial volatility.