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 680600000000.0 (%).Trend:Decrease 14.22% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 544800000000.0 (%).Trend:Decrease 19.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 575000000000.0 (%).Trend:Increase 5.54% than previous quarter

Overall: decreasing (-15.52%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 410500000000.0 (%).Trend:Decrease 33.44% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 433100000000.0 (%).Trend:Increase 5.51% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 386300000000.0 (%).Trend:Decrease 10.81% than previous quarter

Overall: decreasing (-5.9%). 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 1007200000000.0 (%).Trend:Decrease 1.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1159400000000.0 (%).Trend:Increase 15.11% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1190000000000.0 (%).Trend:Increase 2.64% than previous quarter

Overall: increasing (18.15%). Fluctuation: **Little** (low 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 21.1 (%).Trend:Increase 2.33% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 23.47 (%).Trend:Increase 11.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.04 (%).Trend:Increase 2.43% than previous quarter

Overall: increasing (13.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.49 (USD).Trend:Increase 88.46% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.59 (USD).Trend:Increase 428.57% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.78 (USD).Trend:Increase 45.95% than previous quarter

Overall: increasing (671.43%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 reveals mixed results. Liabilities and current assets on revenue are decreasing with fluctuations.  Cost efficiency (ratio of retained earnings to revenue) shows improvement, increasing by 18.15% overall, but with minor fluctuations. Investment efficiency, measured by retained earnings on assets, is also increasing (13.93%). Earnings per share exhibit substantial growth (671.43%) with considerable variation. More context is needed for a comprehensive evaluation.