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).



Q3 2022 to Q2 2023 financial data shows a mixed performance.  Working capital efficiency continues the trend of growth. Cost efficiency shows significant variation in SG&A, with a noticeable decrease in Q1 2023.  Retained earnings-to-revenue is consistently growing. Investment efficiency is steadily increasing. Earning per share exhibits high fluctuation, with a significant drop in Q1 2023 and substantial increase in Q2 2023.  Overall, the financial performance demonstrates a mixed picture.