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 75218200000.0 (%).Trend:Decrease 5.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 140450000000.0 (%).Trend:Increase 86.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 138390000000.0 (%).Trend:Decrease 1.47% than previous quarter

Overall: increasing (83.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 95385700000.0 (%).Trend:Decrease 4.31% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 182970000000.0 (%).Trend:Increase 91.82% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 183230000000.0 (%).Trend:Increase 0.14% than previous quarter

Overall: increasing (92.09%). Fluctuation: **Significant** (high 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 102809600000.0 (%).Trend:Increase 1.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 85820000000.0 (%).Trend:Decrease 16.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 88710000000.0 (%).Trend:Increase 3.37% than previous quarter

Overall: decreasing (-13.71%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40407700000.0 (%).Trend:Increase 49.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14820000000.0 (%).Trend:Decrease 63.32% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34270000000.0 (%).Trend:Increase 131.24% than previous quarter

Overall: decreasing (-15.19%). 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 36.42 (%).Trend:Increase 3.82% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 7.23 (%).Trend:Decrease 80.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 7.45 (%).Trend:Increase 3.04% than previous quarter

Overall: decreasing (-79.54%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.48 (USD).Trend:Increase 18.66% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.28 (USD).Trend:Decrease 111.29% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.29 (USD).Trend:Decrease 203.57% than previous quarter

Overall: decreasing (-88.31%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2022 to Q2 2023 shows a substantial increase in working capital efficiency, with both liabilities and current assets on revenue increasing significantly, exhibiting high variation. Cost efficiency displays a decrease in the ratio of retained earnings to revenue, despite moderate fluctuation. The selling, general, and administrative (SG&A) expense ratio also saw a decrease, followed by a large increase, reflecting a significant fluctuation. Investment efficiency and earnings per share both experienced substantial decreases.