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 68800000000.0 (%).Trend:Increase 11.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 60500000000.0 (%).Trend:Decrease 12.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 62400000000.0 (%).Trend:Increase 3.14% than previous quarter

Overall: decreasing (-9.3%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 156300000000.0 (%).Trend:Increase 14.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 144700000000.0 (%).Trend:Decrease 7.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 150600000000.0 (%).Trend:Increase 4.08% than previous quarter

Overall: decreasing (-3.65%). 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 8400000000.0 (%).Trend:Increase 6.33% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 28900000000.0 (%).Trend:Increase 244.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 18400000000.0 (%).Trend:Decrease 36.33% than previous quarter

Overall: increasing (119.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 60500000000.0 (%).Trend:Increase 45.78% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19100000000.0 (%).Trend:Decrease 68.43% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38100000000.0 (%).Trend:Increase 99.48% than previous quarter

Overall: decreasing (-37.02%). 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 1.27 (%).Trend:Increase 4.1% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 4.49 (%).Trend:Increase 253.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 2.97 (%).Trend:Decrease 33.85% than previous quarter

Overall: increasing (133.86%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 36.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 94.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (-97.22%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 presents a mixed picture. Liabilities and current assets on revenue show slight decreases with little variation, potentially indicating improved working capital management.  Significant fluctuations are observed in cost efficiency metrics. The ratio of retained earnings to revenue demonstrates a substantial increase (119.05%), while SG&A expenses are decreasing (-37.02%), both showing significant variation. Investment efficiency increases notably (133.86%), while earnings per share decrease substantially (-97.22%) with significant fluctuation.