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 1399700000000.0 (%).Trend:Increase 14.58% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1155300000000.0 (%).Trend:Decrease 17.46% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 954800000000.0 (%).Trend:Decrease 17.35% than previous quarter

Overall: decreasing (-31.79%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2045300000000.0 (%).Trend:Increase 8.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1611600000000.0 (%).Trend:Decrease 21.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1350100000000.0 (%).Trend:Decrease 16.23% than previous quarter

Overall: decreasing (-33.99%). Fluctuation: **Neutral** (moderate 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 5127800000000.0 (%).Trend:Increase 4.45% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 5459300000000.0 (%).Trend:Increase 6.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 5548300000000.0 (%).Trend:Increase 1.63% than previous quarter

Overall: increasing (8.2%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43100000000.0 (%).Trend:Increase 52.3% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15900000000.0 (%).Trend:Decrease 63.11% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36400000000.0 (%).Trend:Increase 128.93% than previous quarter

Overall: decreasing (-15.55%). 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 54.07 (%).Trend:Increase 3.19% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 59.7 (%).Trend:Increase 10.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 61.92 (%).Trend:Increase 3.72% than previous quarter

Overall: increasing (14.52%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 11.0 (USD).Trend:Increase 31.11% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.38 (USD).Trend:Decrease 78.36% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.23 (USD).Trend:Increase 77.73% than previous quarter

Overall: decreasing (-61.55%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows a pattern of decreasing working capital (liabilities and current assets on revenue).  Cost efficiency (retained earnings/revenue) remains steadily increasing, while SG&A expenses reveal significant variations.  Investment efficiency (retained earnings on assets) also displays consistent growth. Earnings per share (EPS), however, is experiencing large and significant fluctuations, indicating instability in profitability.