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 17381400000.0 (%).Trend:Increase 7.69% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 14858500000.0 (%).Trend:Decrease 14.51% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 13278800000.0 (%).Trend:Decrease 10.63% than previous quarter

Overall: decreasing (-23.6%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 47543400000.0 (%).Trend:Increase 5.59% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 48140700000.0 (%).Trend:Increase 1.26% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 48012100000.0 (%).Trend:Decrease 0.27% than previous quarter

Overall: increasing (0.99%). 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 56480500000.0 (%).Trend:Increase 3.95% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 59347500000.0 (%).Trend:Increase 5.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 60778400000.0 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (7.61%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 79.34 (%).Trend:Decrease 1.21% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 83.79 (%).Trend:Increase 5.61% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 85.71 (%).Trend:Increase 2.29% than previous quarter

Overall: increasing (8.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.34 (USD).Trend:Increase 111.71% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.66 (USD).Trend:Decrease 61.75% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.3 (USD).Trend:Increase 98.8% than previous quarter

Overall: decreasing (-23.96%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 illustrate a mixed performance. Liabilities-to-revenue ratio decreased significantly (-23.6%), while current assets demonstrated a small net increase (0.99%).  Cost efficiency (retained earnings-to-revenue) showed a positive and consistent rise (7.61%).  Investment efficiency, as indicated by the retained earnings on assets ratio, also trended positively (8.03%). Earnings per share, however, suffered a considerable decrease (-23.96%) and showed high variability.