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 58410000000.0 (%).Trend:Increase 10.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 59300000000.0 (%).Trend:Increase 1.52% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 65500000000.0 (%).Trend:Increase 10.46% than previous quarter

Overall: increasing (12.14%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 63470000000.0 (%).Trend:Increase 11.98% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 62500000000.0 (%).Trend:Decrease 1.53% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 64400000000.0 (%).Trend:Increase 3.04% than previous quarter

Overall: increasing (1.47%). 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 14340000000.0 (%).Trend:Increase 140.6% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 27200000000.0 (%).Trend:Increase 89.68% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 33000000000.0 (%).Trend:Increase 21.32% than previous quarter

Overall: increasing (130.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29790000000.0 (%).Trend:Increase 59.82% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10600000000.0 (%).Trend:Decrease 64.42% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21700000000.0 (%).Trend:Increase 104.72% than previous quarter

Overall: decreasing (-27.16%). 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 2.52 (%).Trend:Increase 125.0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 4.33 (%).Trend:Increase 71.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 4.93 (%).Trend:Increase 13.86% than previous quarter

Overall: increasing (95.63%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.79 (USD).Trend:Increase 77.45% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.31 (USD).Trend:Decrease 70.35% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.98 (USD).Trend:Increase 115.58% than previous quarter

Overall: decreasing (-36.07%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 present several key performance indicators (KPIs).  Liabilities and current assets on revenue show modest increases with little fluctuation.  Cost efficiency is declining, while the ratio of retained earnings to revenue displays substantial increases.  SG&A expense ratios exhibit significant variations, decreasing then increasing.  Investment efficiency and earnings per share also show substantial changes with considerable volatility.