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 56741300000.0 (%).Trend:Increase 19.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 53397200000.0 (%).Trend:Decrease 5.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 60731100000.0 (%).Trend:Increase 13.73% than previous quarter

Overall: increasing (7.03%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 96055100000.0 (%).Trend:Increase 15.79% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 98534300000.0 (%).Trend:Increase 2.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 106991300000.0 (%).Trend:Increase 8.58% than previous quarter

Overall: increasing (11.39%). 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 48360100000.0 (%).Trend:Decrease 10.37% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 53018500000.0 (%).Trend:Increase 9.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 55865400000.0 (%).Trend:Increase 5.37% than previous quarter

Overall: increasing (15.52%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22015300000.0 (%).Trend:Increase 53.65% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7676700000.0 (%).Trend:Decrease 65.13% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16147100000.0 (%).Trend:Increase 110.34% than previous quarter

Overall: decreasing (-26.66%). 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 38.53 (%).Trend:Decrease 18.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 42.21 (%).Trend:Increase 9.55% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 40.74 (%).Trend:Decrease 3.48% than previous quarter

Overall: increasing (5.74%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.05 (USD).Trend:Decrease 25.97% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.84 (USD).Trend:Decrease 72.46% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.91 (USD).Trend:Increase 127.38% than previous quarter

Overall: decreasing (-37.38%). Fluctuation: **Significant** (high variation).



The financial data (Q3 2022-Q2 2023) indicates generally positive trends in working capital and cost efficiency, with increases in liabilities on revenue, current assets on revenue, and retained earnings to revenue. However, SG&A expense ratio significantly decreased, indicating potential inefficiencies. Investment efficiency shows moderate growth, but earnings per share significantly declined, suggesting volatility.  Further investigation is needed.