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 105470000000.0 (%).Trend:Decrease 1.82% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 126390000000.0 (%).Trend:Increase 19.84% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 131380000000.0 (%).Trend:Increase 3.95% than previous quarter

Overall: increasing (24.57%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 140420000000.0 (%).Trend:Decrease 7.01% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 175330000000.0 (%).Trend:Increase 24.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 165730000000.0 (%).Trend:Decrease 5.48% than previous quarter

Overall: increasing (18.02%). 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 77050000000.0 (%).Trend:Increase 4.53% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 84200000000.0 (%).Trend:Increase 9.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 128920000000.0 (%).Trend:Increase 53.11% than previous quarter

Overall: increasing (67.32%). Fluctuation: **Significant** (high 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 19.79 (%).Trend:Increase 9.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 17.23 (%).Trend:Decrease 12.94% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.69 (%).Trend:Increase 54.9% than previous quarter

Overall: increasing (34.87%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial performance from Q3 2022 to Q2 2023 indicates strong revenue growth and profitability.  The ratio of retained earnings to revenue increased by a significant 67.32%, suggesting improved cost efficiency.  Liabilities and current assets on revenue also showed positive growth, indicating healthy capital utilization and revenue generation.  However, there are notable fluctuations in investment efficiency (retained earnings on assets).  Overall, the company is growing profitably, but further analysis is needed into the potential implications of the fluctuating investment efficiency trends.