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 438180000000.0 (%).Trend:Decrease 3.42% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 543850000000.0 (%).Trend:Increase 24.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 533350000000.0 (%).Trend:Decrease 1.93% than previous quarter

Overall: increasing (21.72%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 988320000000.0 (%).Trend:Increase 3.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1164960000000.0 (%).Trend:Increase 17.87% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1239150000000.0 (%).Trend:Increase 6.37% than previous quarter

Overall: increasing (25.38%). 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 1376080000000.0 (%).Trend:Increase 4.96% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1400530000000.0 (%).Trend:Increase 1.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1509550000000.0 (%).Trend:Increase 7.78% than previous quarter

Overall: increasing (9.7%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 53150000000.0 (%).Trend:Increase 47.43% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19500000000.0 (%).Trend:Decrease 63.31% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37690000000.0 (%).Trend:Increase 93.28% than previous quarter

Overall: decreasing (-29.09%). 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 44.94 (%).Trend:Increase 4.85% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 40.21 (%).Trend:Decrease 10.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 40.95 (%).Trend:Increase 1.84% than previous quarter

Overall: decreasing (-8.88%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 6.0 (USD).Trend:Increase 58.31% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 83.33% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-50.0%). Fluctuation: **Significant** (high variation).



Financial statements reveal mixed results. Working capital efficiency indicates an overall increase (21.72%) in liabilities on revenue, offset by a similar increase (25.38%) in current assets.  Cost efficiency shows continued growth in the retained earnings-to-revenue ratio (9.7%), indicating enhanced profitability.  The selling, general, and administrative (SG&A) expense ratio demonstrates substantial variations, decreasing by -29.09% overall.  Investment efficiency displays a small decrease (-8.88%) in retained earnings on assets. Earnings per share (EPS) show significant fluctuation (-50.0%).