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 28236800000.0 (%).Trend:Decrease 6.97% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 23969300000.0 (%).Trend:Decrease 15.11% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29304800000.0 (%).Trend:Increase 22.26% than previous quarter

Overall: increasing (3.78%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 53920100000.0 (%).Trend:Increase 1.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 42827800000.0 (%).Trend:Decrease 20.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 46297000000.0 (%).Trend:Increase 8.1% than previous quarter

Overall: decreasing (-14.14%). Fluctuation: **Neutral** (moderate 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 62463000000.0 (%).Trend:Increase 5.81% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 64907700000.0 (%).Trend:Increase 3.91% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 67980000000.0 (%).Trend:Increase 4.73% than previous quarter

Overall: increasing (8.83%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14094100000.0 (%).Trend:Increase 50.29% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4755900000.0 (%).Trend:Decrease 66.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10122100000.0 (%).Trend:Increase 112.83% than previous quarter

Overall: decreasing (-28.18%). 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 47.1 (%).Trend:Increase 3.36% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 53.71 (%).Trend:Increase 14.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.89 (%).Trend:Increase 2.2% than previous quarter

Overall: increasing (16.54%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial analysis for Q3 2022 to Q2 2023 demonstrates mixed results.  Liabilities on revenue show an increase, while current assets on revenue decreased.  Cost efficiency indicates a steady rise in the retained earnings-to-revenue ratio, but a significant decline in SG&A ratios.  Investment efficiency shows consistent growth in retained earnings on assets.  Unfortunately, earnings per share data is missing.