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 110000000000.0 (%).Trend:Decrease 21.82% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 98400000000.0 (%).Trend:Decrease 10.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 90400000000.0 (%).Trend:Decrease 8.13% than previous quarter

Overall: decreasing (-17.82%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 187100000000.0 (%).Trend:Increase 5.23% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 180000000000.0 (%).Trend:Decrease 3.79% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 174200000000.0 (%).Trend:Decrease 3.22% than previous quarter

Overall: decreasing (-6.89%). 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 121000000000.0 (%).Trend:Increase 6.61% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 131400000000.0 (%).Trend:Increase 8.6% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 136000000000.0 (%).Trend:Increase 3.5% than previous quarter

Overall: increasing (12.4%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19600000000.0 (%).Trend:Increase 35.17% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6000000000.0 (%).Trend:Decrease 69.39% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12600000000.0 (%).Trend:Increase 110.0% than previous quarter

Overall: decreasing (-35.71%). 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 33.91 (%).Trend:Increase 5.28% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 37.17 (%).Trend:Increase 9.61% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.65 (%).Trend:Increase 3.98% than previous quarter

Overall: increasing (13.98%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 566.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 53.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.24 (USD).Trend:Increase 138.3% than previous quarter

Overall: increasing (12.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show mixed results. Liabilities on revenue decreased steadily. Current assets on revenue also decreased steadily, indicating some pressure on the company's short-term assets. The ratio of retained earnings to revenue increased consistently, and investment efficiency, with retained earnings on assets, also increased. SG&A expense ratio shows significant variation, while earnings per share show high volatility, though overall increasing.