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 54550200000.0 (%).Trend:Decrease 7.59% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 53448500000.0 (%).Trend:Decrease 2.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56778700000.0 (%).Trend:Increase 6.23% than previous quarter

Overall: increasing (4.09%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 138460800000.0 (%).Trend:Decrease 1.72% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 144107300000.0 (%).Trend:Increase 4.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 143652000000.0 (%).Trend:Decrease 0.32% than previous quarter

Overall: increasing (3.75%). 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 69172200000.0 (%).Trend:Increase 16.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 81256400000.0 (%).Trend:Increase 17.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 87917900000.0 (%).Trend:Increase 8.2% than previous quarter

Overall: increasing (27.1%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31874700000.0 (%).Trend:Increase 53.05% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12157400000.0 (%).Trend:Decrease 61.86% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24820900000.0 (%).Trend:Increase 104.16% than previous quarter

Overall: decreasing (-22.13%). 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 23.37 (%).Trend:Increase 18.75% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.5 (%).Trend:Increase 13.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.95 (%).Trend:Increase 5.47% than previous quarter

Overall: increasing (19.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 88.68% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-25.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show a mixed performance. Working capital efficiency is relatively stable, with a slight increase in both liabilities and current assets on revenue. Cost efficiency reveals substantial fluctuation, with the ratio of retained earnings to revenue showing continuous growth, but significant volatility in SG&A expenses and earnings per share. Investment efficiency is consistently increasing, indicating sustained growth potential.