Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 1659800000000.0 (%).Trend:Increase 1.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1745400000000.0 (%).Trend:Increase 5.16% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1786500000000.0 (%).Trend:Increase 2.35% than previous quarter

Overall: increasing (7.63%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 363200000000.0 (%).Trend:Increase 49.53% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 121600000000.0 (%).Trend:Decrease 66.52% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 244100000000.0 (%).Trend:Increase 100.74% than previous quarter

Overall: decreasing (-32.79%). 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 23.12 (%).Trend:Increase 2.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 23.51 (%).Trend:Increase 1.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.18 (%).Trend:Increase 2.85% than previous quarter

Overall: increasing (4.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.7 (USD).Trend:Increase 39.1% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.69 (USD).Trend:Decrease 54.32% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.44 (USD).Trend:Increase 103.55% than previous quarter

Overall: decreasing (-7.03%). Fluctuation: **Significant** (high variation).



Financial analysis of Q3 2022 to Q2 2023 reveals a mixed financial performance.  The ratio of retained earnings to revenue shows a slight but steady rise.  However, Selling, General, and Administrative (SG&A) expenses display substantial and erratic fluctuations, with a significant decrease in the first quarter of 2023.  Investment efficiency, measured by retained earnings on assets, shows a steady increase. Earnings per share (EPS), however, indicates an overall decline with marked quarter-to-quarter variations.