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 75301100000.0 (%).Trend:Decrease 7.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 83625300000.0 (%).Trend:Increase 11.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 86077400000.0 (%).Trend:Increase 2.93% than previous quarter

Overall: increasing (14.31%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 169557300000.0 (%).Trend:Increase 8.26% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 169771100000.0 (%).Trend:Increase 0.13% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 171847200000.0 (%).Trend:Increase 1.22% than previous quarter

Overall: increasing (1.35%). 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 174353300000.0 (%).Trend:Increase 6.61% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 201745700000.0 (%).Trend:Increase 15.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 214627300000.0 (%).Trend:Increase 6.39% than previous quarter

Overall: increasing (23.1%). Fluctuation: **Neutral** (moderate 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 21.51 (%).Trend:Increase 7.98% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.65 (%).Trend:Increase 14.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.72 (%).Trend:Increase 4.34% than previous quarter

Overall: increasing (19.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.17 (USD).Trend:Increase 45.64% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 71.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.47 (USD).Trend:Increase 137.1% than previous quarter

Overall: decreasing (-32.26%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2022 to Q2 2023 indicates a generally positive financial health trend, with several key metrics showing improvement. Liabilities and current assets on revenue are rising, although with relatively minor fluctuations.  Cost efficiency, as measured by the retained earnings to revenue ratio, shows a clear increasing trend.  Investment efficiency, gauged by retained earnings on assets, also demonstrates a positive upward trend.  However, earnings per share (EPS) shows notable volatility, a substantial drop in Q1 2023, and subsequent recovery in Q2. This significant fluctuation requires closer examination.