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 71696400000.0 (%).Trend:Increase 1.83% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74925400000.0 (%).Trend:Increase 4.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 75837400000.0 (%).Trend:Increase 1.22% than previous quarter

Overall: increasing (5.78%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 211028900000.0 (%).Trend:Increase 1.93% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 230589500000.0 (%).Trend:Increase 9.27% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 239525200000.0 (%).Trend:Increase 3.88% than previous quarter

Overall: increasing (13.5%). 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 71458800000.0 (%).Trend:Increase 21.36% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 87097500000.0 (%).Trend:Increase 21.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 95206200000.0 (%).Trend:Increase 9.31% than previous quarter

Overall: increasing (33.23%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32969100000.0 (%).Trend:Increase 47.67% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12014500000.0 (%).Trend:Decrease 63.56% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24300200000.0 (%).Trend:Increase 102.26% than previous quarter

Overall: decreasing (-26.29%). 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 19.74 (%).Trend:Increase 19.49% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 21.44 (%).Trend:Increase 8.61% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 22.74 (%).Trend:Increase 6.06% than previous quarter

Overall: increasing (15.2%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.47 (USD).Trend:Increase 65.77% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.79 (USD).Trend:Decrease 68.02% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.48 (USD).Trend:Increase 87.34% than previous quarter

Overall: decreasing (-40.08%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows an overall increasing trend in liabilities and current assets relative to revenue, indicating business expansion.  A steady rise in the retained earnings to revenue ratio shows improving profitability.  However, the selling, general, and administrative (SG&A) expense ratio, and earnings per share exhibit significant fluctuations, requiring closer examination. Investment efficiency demonstrates a slight, stable increase.