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 115870000000.0 (%).Trend:Increase 0.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 106830000000.0 (%).Trend:Decrease 7.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 104960000000.0 (%).Trend:Decrease 1.75% than previous quarter

Overall: decreasing (-9.42%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 181260000000.0 (%).Trend:Increase 13.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 205020000000.0 (%).Trend:Increase 13.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 200390000000.0 (%).Trend:Decrease 2.26% than previous quarter

Overall: increasing (10.55%). 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 233820000000.0 (%).Trend:Increase 9.6% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 276330000000.0 (%).Trend:Increase 18.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 278110000000.0 (%).Trend:Increase 0.64% than previous quarter

Overall: increasing (18.94%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 134190000000.0 (%).Trend:Increase 48.47% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 40300000000.0 (%).Trend:Decrease 69.97% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 81160000000.0 (%).Trend:Increase 101.39% than previous quarter

Overall: decreasing (-39.52%). 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 29.91 (%).Trend:Increase 7.09% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 33.77 (%).Trend:Increase 12.91% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 34.06 (%).Trend:Increase 0.86% than previous quarter

Overall: increasing (13.87%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 28.0 (USD).Trend:Increase 42.86% than previous quarter
Year 2023 Quarter 1: Earning Per Share 8.0 (USD).Trend:Decrease 71.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 17.0 (USD).Trend:Increase 112.5% than previous quarter

Overall: decreasing (-39.29%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 indicates fluctuating results. Liabilities on revenue trended downward with little variation.  Current assets on revenue increased slightly.  The ratio of retained earnings to revenue increased steadily, signifying improved profitability.  SG&A expenses decreased substantially, indicating efficiency improvements.  Investment efficiency continued to improve with retained earnings on assets showing a consistent increase.  Earnings per share declined significantly, with high variability.