Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 127500000000.0 (%).Trend:Increase 7.87% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 147100000000.0 (%).Trend:Increase 15.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 156400000000.0 (%).Trend:Increase 6.32% than previous quarter

Overall: increasing (22.67%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 2.99 (%).Trend:Increase 5.28% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 3.33 (%).Trend:Increase 11.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.49 (%).Trend:Increase 4.8% than previous quarter

Overall: increasing (16.72%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.84 (USD).Trend:Increase 86.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.4 (USD).Trend:Decrease 52.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.79 (USD).Trend:Increase 97.5% than previous quarter

Overall: decreasing (-5.95%). Fluctuation: **Significant** (high variation).



Financial review from Q3 2022 to Q2 2023 indicates a continued increase in the ratio of retained earnings to revenue with a neutral level of variation.  A consistent uptrend in retained earnings on assets is also noted.  However, earnings per share continues its volatile pattern, with a decrease in Q1 2023, followed by a substantial recovery in Q2 2023. Further investigation is warranted into the factors affecting this significant fluctuation in earnings per share.