Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 359283400000.0 (%).Trend:Increase 10.14% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 356757200000.0 (%).Trend:Decrease 0.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 358170000000.0 (%).Trend:Increase 0.4% than previous quarter

Overall: decreasing (-0.31%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 760647500000.0 (%).Trend:Increase 10.58% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 789708700000.0 (%).Trend:Increase 3.82% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 858340000000.0 (%).Trend:Increase 8.69% than previous quarter

Overall: increasing (12.84%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 337093600000.0 (%).Trend:Increase 6.56% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 359068800000.0 (%).Trend:Increase 6.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 409340000000.0 (%).Trend:Increase 14.0% than previous quarter

Overall: increasing (21.43%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 149096200000.0 (%).Trend:Increase 107.63% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 225116200000.0 (%).Trend:Increase 50.99% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 164940000000.0 (%).Trend:Decrease 26.73% than previous quarter

Overall: increasing (10.63%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 24.32 (%).Trend:Increase 1.38% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 25.5 (%).Trend:Increase 4.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.0 (%).Trend:Increase 5.88% than previous quarter

Overall: increasing (11.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 7.37 (USD).Trend:Increase 123.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share 11.8 (USD).Trend:Increase 60.11% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.07 (USD).Trend:Decrease 40.08% than previous quarter

Overall: decreasing (-4.07%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q2 2023 show mixed results. Liabilities on revenue trended downward, while current assets, the ratio of retained earnings to revenue, and investment efficiency, represented by retained earnings on assets, all increased.  Selling, General & Administrative (SG&A) expenses showed an overall increase but with a neutral fluctuation.  Earnings per share saw a negative trend with large variations.  The analysis should prioritize understanding the reasons behind the decrease in earnings per share and the neutral variation in SG&A, alongside the positive trends in other areas.