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 134970000000.0 (%).Trend:Increase 1.22% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 127970000000.0 (%).Trend:Decrease 5.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 132920000000.0 (%).Trend:Increase 3.87% than previous quarter

Overall: decreasing (-1.52%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 266840000000.0 (%).Trend:Increase 3.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 262390000000.0 (%).Trend:Decrease 1.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 268960000000.0 (%).Trend:Increase 2.5% than previous quarter

Overall: increasing (0.79%). 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 97520000000.0 (%).Trend:Increase 6.84% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 107930000000.0 (%).Trend:Increase 10.67% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 114020000000.0 (%).Trend:Increase 5.64% than previous quarter

Overall: increasing (16.92%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 57160000000.0 (%).Trend:Increase 48.39% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20600000000.0 (%).Trend:Decrease 63.96% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41620000000.0 (%).Trend:Increase 102.04% than previous quarter

Overall: decreasing (-27.19%). 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 14.3 (%).Trend:Increase 8.75% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 15.42 (%).Trend:Increase 7.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 16.19 (%).Trend:Increase 4.99% than previous quarter

Overall: increasing (13.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.67 (USD).Trend:Increase 76.32% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 59.7% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.55 (USD).Trend:Increase 103.7% than previous quarter

Overall: decreasing (-17.91%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 show a slight decrease in liabilities on revenue (-1.52%), with a minor increase in current assets (0.79%). Cost efficiency reveals a significant decrease in the SG&A expense ratio (-27.19%). The ratio of retained earnings to revenue, and retained earnings on assets, continue to increase steadily. Earnings per share exhibit a substantial decrease (-17.91%), demonstrating significant variation.