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 2565300000000.0 (%).Trend:Decrease 5.77% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 2583700000000.0 (%).Trend:Increase 0.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2961800000000.0 (%).Trend:Increase 14.63% than previous quarter

Overall: increasing (15.46%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2354300000000.0 (%).Trend:Increase 4.02% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2242700000000.0 (%).Trend:Decrease 4.74% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2495400000000.0 (%).Trend:Increase 11.27% than previous quarter

Overall: increasing (5.99%). 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 6887200000000.0 (%).Trend:Increase 1.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 6814200000000.0 (%).Trend:Decrease 1.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 6913500000000.0 (%).Trend:Increase 1.46% than previous quarter

Overall: increasing (0.38%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2226200000000.0 (%).Trend:Increase 59.39% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 722900000000.0 (%).Trend:Decrease 67.53% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1577100000000.0 (%).Trend:Increase 118.16% than previous quarter

Overall: decreasing (-29.16%). 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 72.91 (%).Trend:Increase 0.18% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 73.24 (%).Trend:Increase 0.45% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 72.09 (%).Trend:Decrease 1.57% than previous quarter

Overall: decreasing (-1.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 6.07 (USD).Trend:Increase 47.69% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.4 (USD).Trend:Decrease 76.94% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.4 (USD).Trend:Increase 142.86% than previous quarter

Overall: decreasing (-43.99%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals a mixed performance. Working capital efficiency, with liabilities on revenue increasing by 15.46% and current assets on revenue rising by 5.99%, indicates a positive trend.  Cost efficiency, with retained earnings on revenue increasing slightly by 0.38%, suggests stable financial operations.  However, significant fluctuations are present in SG&A expense ratio (decreasing by -29.16%) and earnings per share (-43.99%), indicating potentially unstable operational costs and profits.