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 103891400000.0 (%).Trend:Decrease 8.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 87927700000.0 (%).Trend:Decrease 15.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95637100000.0 (%).Trend:Increase 8.77% than previous quarter

Overall: decreasing (-7.95%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 92108400000.0 (%).Trend:Decrease 9.59% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 82088000000.0 (%).Trend:Decrease 10.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 91482300000.0 (%).Trend:Increase 11.44% than previous quarter

Overall: decreasing (-0.68%). 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 22800600000.0 (%).Trend:Increase 7.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 29857400000.0 (%).Trend:Increase 30.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 31256500000.0 (%).Trend:Increase 4.69% than previous quarter

Overall: increasing (37.09%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 81231300000.0 (%).Trend:Increase 53.5% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25309500000.0 (%).Trend:Decrease 68.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51591800000.0 (%).Trend:Increase 103.84% than previous quarter

Overall: decreasing (-36.49%). 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 11.7 (%).Trend:Increase 11.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 16.42 (%).Trend:Increase 40.34% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 16.42 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (40.34%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.83 (USD).Trend:Increase 39.78% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.97 (USD).Trend:Decrease 74.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.91 (USD).Trend:Increase 96.91% than previous quarter

Overall: decreasing (-50.13%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows mixed results. Liabilities and current assets on revenue show a slight downward trend overall, though with fluctuations.  Cost efficiency, on the other hand, shows a significant decrease in SG&A expense ratio, with high variance.  The ratio of retained earnings to revenue is trending upwards with moderate variation.  Investment efficiency (retained earnings on assets) and earnings per share are both increasing, but earnings per share demonstrates substantial volatility.