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 42638300000.0 (%).Trend:Decrease 26.78% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 36957400000.0 (%).Trend:Decrease 13.32% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40668600000.0 (%).Trend:Increase 10.04% than previous quarter

Overall: decreasing (-4.62%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 45914900000.0 (%).Trend:Decrease 53.32% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 34108800000.0 (%).Trend:Decrease 25.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 34813400000.0 (%).Trend:Increase 2.07% than previous quarter

Overall: decreasing (-24.18%). 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 151260400000.0 (%).Trend:Increase 6.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 159383500000.0 (%).Trend:Increase 5.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 166400500000.0 (%).Trend:Increase 4.4% than previous quarter

Overall: increasing (10.01%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14441400000.0 (%).Trend:Increase 94.6% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5928300000.0 (%).Trend:Decrease 58.95% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12708700000.0 (%).Trend:Increase 114.37% than previous quarter

Overall: decreasing (-12.0%). 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 69.1 (%).Trend:Increase 0.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 75.67 (%).Trend:Increase 9.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 77.38 (%).Trend:Increase 2.26% than previous quarter

Overall: increasing (11.98%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.98 (USD).Trend:Increase 60.13% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.02 (USD).Trend:Decrease 79.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.68 (USD).Trend:Increase 162.75% than previous quarter

Overall: decreasing (-46.18%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue and current assets on revenue decreased overall, though with moderate fluctuation.  The ratio of retained earnings to revenue increased steadily, showing improved cost efficiency.  However, the SG&A expense ratio displayed high variation, while earnings per share experienced significant fluctuation, decreasing overall.  Retained earnings on assets showed consistent, small growth.