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 19611800000.0 (%).Trend:Increase 23.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 14821500000.0 (%).Trend:Decrease 24.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19953300000.0 (%).Trend:Increase 34.62% than previous quarter

Overall: increasing (1.74%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 32361900000.0 (%).Trend:Increase 6.55% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 36151000000.0 (%).Trend:Increase 11.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 37950100000.0 (%).Trend:Increase 4.98% than previous quarter

Overall: increasing (17.27%). 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 33546400000.0 (%).Trend:Increase 5.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 36596700000.0 (%).Trend:Increase 9.09% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 39067900000.0 (%).Trend:Increase 6.75% than previous quarter

Overall: increasing (16.46%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14888600000.0 (%).Trend:Increase 57.67% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6228900000.0 (%).Trend:Decrease 58.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12630800000.0 (%).Trend:Increase 102.78% than previous quarter

Overall: decreasing (-15.16%). 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 28.08 (%).Trend:Increase 4.12% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 29.55 (%).Trend:Increase 5.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 31.07 (%).Trend:Increase 5.14% than previous quarter

Overall: increasing (10.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.85 (USD).Trend:Increase 44.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.7 (USD).Trend:Decrease 75.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 185.71% than previous quarter

Overall: decreasing (-29.82%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2022 to Q2 2023 suggests a mixed performance.  Liabilities on revenue increased slightly (1.74%) with moderate fluctuation.  Current assets on revenue showed continued growth (17.27%) with low variation.  Cost efficiency, as measured by the retained earnings-to-revenue ratio, increased (16.46%), also with minor fluctuations.  However, SG&A expenses decreased (-15.16%) but showed significant fluctuation.  Investment efficiency rose (10.65%), exhibiting minimal variation. Earnings per share decreased (-29.82%), with highly variable trends.  The results indicate possible cost-cutting strategies and consistent asset growth, but the sharp EPS drop necessitates further evaluation of profitability factors.