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 2143900000000.0 (%).Trend:Increase 4.42% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2335700000000.0 (%).Trend:Increase 8.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2411500000000.0 (%).Trend:Increase 3.25% than previous quarter

Overall: increasing (12.48%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2413900000000.0 (%).Trend:Increase 4.31% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2688000000000.0 (%).Trend:Increase 11.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2759100000000.0 (%).Trend:Increase 2.65% than previous quarter

Overall: increasing (14.3%). 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 7089300000000.0 (%).Trend:Increase 1.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 7213700000000.0 (%).Trend:Increase 1.75% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 7269500000000.0 (%).Trend:Increase 0.77% than previous quarter

Overall: increasing (2.54%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 944900000000.0 (%).Trend:Increase 53.14% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 318500000000.0 (%).Trend:Decrease 66.29% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 650600000000.0 (%).Trend:Increase 104.27% than previous quarter

Overall: decreasing (-31.15%). 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 76.67 (%).Trend:Increase 2.09% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 74.06 (%).Trend:Decrease 3.4% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 73.84 (%).Trend:Decrease 0.3% than previous quarter

Overall: decreasing (-3.69%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 show mixed results. Liabilities and current assets on revenue are increasing moderately with little variation. Cost efficiency, as measured by the ratio of retained earnings to revenue, displays a modest rise (2.54%) with minimal fluctuation. However, selling, general, and administrative (SG&A) expenses show substantial volatility, decreasing significantly.  Investment efficiency, conversely, shows a negative trend (-3.69%) in retained earnings on assets.