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 104400500000.0 (%).Trend:Increase 7.83% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 140665900000.0 (%).Trend:Increase 34.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 148147600000.0 (%).Trend:Increase 5.32% than previous quarter

Overall: increasing (41.9%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 135809100000.0 (%).Trend:Increase 9.68% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 145902400000.0 (%).Trend:Increase 7.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 150032300000.0 (%).Trend:Increase 2.83% than previous quarter

Overall: increasing (10.47%). 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 80458500000.0 (%).Trend:Increase 7.55% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 90560600000.0 (%).Trend:Increase 12.56% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96793000000.0 (%).Trend:Increase 6.88% than previous quarter

Overall: increasing (20.3%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35769400000.0 (%).Trend:Increase 51.24% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13503200000.0 (%).Trend:Decrease 62.25% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27146200000.0 (%).Trend:Increase 101.04% than previous quarter

Overall: decreasing (-24.11%). 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 31.56 (%).Trend:Increase 2.94% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 31.89 (%).Trend:Increase 1.05% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.2 (%).Trend:Increase 4.11% than previous quarter

Overall: increasing (5.2%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 39.66% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 80.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-40.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 displays mixed results. Working capital efficiency continues the increasing trend of previous periods with liabilities and current assets on revenue showing growth. Cost efficiency reveals a sharp decrease in SG&A in Q1 2023, after a consistent upward trend. The ratio of retained earnings to revenue continues to increase. Investment efficiency remains steady, with a positive overall trend. Earning per share demonstrates significant fluctuation, with a sharp decrease in Q1 2023, followed by a notable increase in Q2 2023.