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 75301100000.0 (%).Trend:Decrease 7.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 83625300000.0 (%).Trend:Increase 11.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 86077400000.0 (%).Trend:Increase 2.93% than previous quarter

Overall: increasing (14.31%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 169557300000.0 (%).Trend:Increase 8.26% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 169771100000.0 (%).Trend:Increase 0.13% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 171847200000.0 (%).Trend:Increase 1.22% than previous quarter

Overall: increasing (1.35%). 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 174353300000.0 (%).Trend:Increase 6.61% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 201745700000.0 (%).Trend:Increase 15.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 214627300000.0 (%).Trend:Increase 6.39% than previous quarter

Overall: increasing (23.1%). 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 21.51 (%).Trend:Increase 7.98% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.65 (%).Trend:Increase 14.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.72 (%).Trend:Increase 4.34% than previous quarter

Overall: increasing (19.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.17 (USD).Trend:Increase 45.64% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 71.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.47 (USD).Trend:Increase 137.1% than previous quarter

Overall: decreasing (-32.26%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 reveals mixed results. Liabilities on revenue show a slight overall increase, while current assets on revenue exhibit a moderate, positive trend.  Cost efficiency, measured by the ratio of retained earnings to revenue, is generally increasing. Investment efficiency, as measured by retained earnings on assets, also displays an upward trend.  However, earnings per share (EPS) reveals significant fluctuations, experiencing a sharp decline in Q1 2023 followed by a substantial increase in Q2.