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 81401700000.0 (%).Trend:Decrease 19.7% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 56314600000.0 (%).Trend:Decrease 30.82% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56398800000.0 (%).Trend:Increase 0.15% than previous quarter

Overall: decreasing (-30.72%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 80777800000.0 (%).Trend:Increase 27.58% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 75627600000.0 (%).Trend:Decrease 6.38% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 67898500000.0 (%).Trend:Decrease 10.22% than previous quarter

Overall: decreasing (-15.94%). 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 106838500000.0 (%).Trend:Increase 76.43% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 148903200000.0 (%).Trend:Increase 39.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 162120200000.0 (%).Trend:Increase 8.88% than previous quarter

Overall: increasing (51.74%). Fluctuation: **Neutral** (moderate 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 18.9 (%).Trend:Increase 66.67% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.37 (%).Trend:Increase 34.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.05 (%).Trend:Increase 6.62% than previous quarter

Overall: increasing (43.12%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 6.98 (USD).Trend:Increase 128.85% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.63 (USD).Trend:Decrease 76.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.89 (USD).Trend:Increase 77.3% than previous quarter

Overall: decreasing (-58.6%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 reveals mixed results. Liabilities on revenue decreased considerably (30.72%), fluctuating neutrally. Current assets on revenue also decreased (15.94%) with little variation. Cost efficiency, measured by the ratio of retained earnings to revenue, is increasing (51.74%) with moderate fluctuation.  Investment efficiency (43.12%) is also increasing with a moderate fluctuation. Earnings per share are decreasing (-58.6%) with high variation. These results indicate a mixed financial performance with potential challenges in areas like earnings and asset management.