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 100090000000.0 (%).Trend:Decrease 23.31% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 95620000000.0 (%).Trend:Decrease 4.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95500000000.0 (%).Trend:Decrease 0.13% than previous quarter

Overall: decreasing (-4.59%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 390900000000.0 (%).Trend:Increase 0.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 402120000000.0 (%).Trend:Increase 2.87% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 421140000000.0 (%).Trend:Increase 4.73% than previous quarter

Overall: increasing (7.74%). 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 148160000000.0 (%).Trend:Increase 18.23% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 178770000000.0 (%).Trend:Increase 20.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 200620000000.0 (%).Trend:Increase 12.22% than previous quarter

Overall: increasing (35.41%). 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 15.83 (%).Trend:Increase 20.2% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 19.24 (%).Trend:Increase 21.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 21.23 (%).Trend:Increase 10.34% than previous quarter

Overall: increasing (34.11%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 shows a modest decrease in liabilities on revenue (-4.59%), while current assets on revenue increased by 7.74%, potentially indicating improved working capital efficiency.  The ratio of retained earnings to revenue increased by 35.41%, suggesting improved cost efficiency.  Investment efficiency, as measured by retained earnings on assets, also increased by 34.11%. These trends indicate a positive financial direction, albeit with minor fluctuations.