Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 134770000000.0 (%).Trend:Increase 1.47% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 137930000000.0 (%).Trend:Increase 2.34% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 139400000000.0 (%).Trend:Increase 1.07% than previous quarter

Overall: increasing (3.44%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 268540000000.0 (%).Trend:Decrease 3.79% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 259500000000.0 (%).Trend:Decrease 3.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 267280000000.0 (%).Trend:Increase 3.0% than previous quarter

Overall: decreasing (-0.47%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 303620000000.0 (%).Trend:Increase 5.93% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 317300000000.0 (%).Trend:Increase 4.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 347870000000.0 (%).Trend:Increase 9.63% than previous quarter

Overall: increasing (14.57%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39990000000.0 (%).Trend:Increase 107.52% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 58610000000.0 (%).Trend:Increase 46.56% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42640000000.0 (%).Trend:Decrease 27.25% than previous quarter

Overall: increasing (6.63%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 1 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets 49.24 (%).Trend:Increase 4.68% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 51.8 (%).Trend:Increase 5.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 55.3 (%).Trend:Increase 6.76% than previous quarter

Overall: increasing (12.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 4.87 (USD).Trend:Increase 115.49% than previous quarter
Year 2022 Quarter 3: Earning Per Share 7.0 (USD).Trend:Increase 43.74% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Decrease 57.14% than previous quarter

Overall: decreasing (-38.4%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2022 to Q2 2023 demonstrate a mixed financial picture. Liabilities on revenue and the ratio of retained earnings to revenue show positive trends with slight increases.  Current assets on revenue saw minimal fluctuations. SG&A expenses experienced fluctuating increases and decreases, but overall growth. Investment efficiency and earnings per share presented increases, but with significant fluctuations, including a sharp drop in earnings per share in Q2 2023.