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 1081200000000.0 (%).Trend:Increase 20.45% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1048300000000.0 (%).Trend:Decrease 3.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1155700000000.0 (%).Trend:Increase 10.25% than previous quarter

Overall: increasing (6.89%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1229800000000.0 (%).Trend:Increase 5.68% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1281000000000.0 (%).Trend:Increase 4.16% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1386900000000.0 (%).Trend:Increase 8.27% than previous quarter

Overall: increasing (12.77%). 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 1395500000000.0 (%).Trend:Increase 2.2% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1513500000000.0 (%).Trend:Increase 8.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1548500000000.0 (%).Trend:Increase 2.31% than previous quarter

Overall: increasing (10.96%). Fluctuation: **Little** (low 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 32.66 (%).Trend:Increase 0.25% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 34.21 (%).Trend:Increase 4.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.95 (%).Trend:Decrease 0.76% than previous quarter

Overall: increasing (3.95%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 18.0 (USD).Trend:Increase 47.42% than previous quarter
Year 2023 Quarter 1: Earning Per Share 5.0 (USD).Trend:Decrease 72.22% than previous quarter
Year 2023 Quarter 2: Earning Per Share 10.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-44.44%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 reveals mixed results.  Liability-to-revenue ratios show a modest increase overall.  Current asset-to-revenue ratios consistently increased over the period with minor variations. Cost efficiency, measured by the retained earnings to revenue ratio, also shows steady, positive growth with limited fluctuation.  Investment efficiency and retained earnings on assets show consistent growth with little variation.  However, earnings per share demonstrates significant fluctuations, including a substantial decline in Q1 2023 followed by a rebound.