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 25330000000.0 (%).Trend:Decrease 23.27% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 19990000000.0 (%).Trend:Decrease 21.08% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 18710000000.0 (%).Trend:Decrease 6.4% than previous quarter

Overall: decreasing (-26.14%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 65060000000.0 (%).Trend:Increase 3.43% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 71530000000.0 (%).Trend:Increase 9.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 75470000000.0 (%).Trend:Increase 5.51% than previous quarter

Overall: increasing (16.0%). 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 101140000000.0 (%).Trend:Increase 2.47% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 116150000000.0 (%).Trend:Increase 14.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 113680000000.0 (%).Trend:Decrease 2.13% than previous quarter

Overall: increasing (12.4%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20510000000.0 (%).Trend:Increase 23.85% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7150000000.0 (%).Trend:Decrease 65.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14470000000.0 (%).Trend:Increase 102.38% than previous quarter

Overall: decreasing (-29.45%). 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 37.53 (%).Trend:Increase 7.01% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 43.48 (%).Trend:Increase 15.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 43.17 (%).Trend:Decrease 0.71% than previous quarter

Overall: increasing (15.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.76 (USD).Trend:Increase 58.65% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.8 (USD).Trend:Decrease 52.13% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.9 (USD).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (-76.06%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals several trends. Liabilities on revenue decreased, while current assets increased, although at a slower rate.  The ratio of retained earnings to revenue increased slightly, but SG&A expense ratio showed a sharp decrease and a subsequent increase. Investment efficiency, earnings on assets, and earnings per share all displayed significant fluctuations, trending downward.