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 325911700000.0 (%).Trend:Increase 1.58% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 353189400000.0 (%).Trend:Increase 8.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 111299700000.0 (%).Trend:Decrease 68.49% than previous quarter

Overall: decreasing (-65.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 328185100000.0 (%).Trend:Decrease 7.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 362776300000.0 (%).Trend:Increase 10.54% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 107310600000.0 (%).Trend:Decrease 70.42% than previous quarter

Overall: decreasing (-67.3%). Fluctuation: **Significant** (high 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 323617200000.0 (%).Trend:Increase 1.04% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 337846500000.0 (%).Trend:Increase 4.4% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 362996300000.0 (%).Trend:Increase 7.44% than previous quarter

Overall: increasing (12.17%). 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 14.94 (%).Trend:Decrease 0.8% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 14.46 (%).Trend:Decrease 3.21% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 17.03 (%).Trend:Increase 17.77% than previous quarter

Overall: increasing (13.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.13 (USD).Trend:Increase 20.99% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.92 (USD).Trend:Decrease 62.57% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.4 (USD).Trend:Increase 129.17% than previous quarter

Overall: decreasing (-14.23%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2022 to Q2 2023 shows significant volatility in working capital efficiency. Liabilities and current assets on revenue both declined considerably, indicating potential changes in the company's operating cycle.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a steady upward trend.  Investment efficiency also demonstrates a positive upward trend. Earnings per share (EPS), however, shows significant fluctuations, decreasing overall.