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 70600000000.0 (%).Trend:Decrease 0.42% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 46440000000.0 (%).Trend:Decrease 34.22% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38030000000.0 (%).Trend:Decrease 18.11% than previous quarter

Overall: decreasing (-46.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 72220000000.0 (%).Trend:Increase 9.42% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 56970000000.0 (%).Trend:Decrease 21.12% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 44620000000.0 (%).Trend:Decrease 21.68% than previous quarter

Overall: decreasing (-38.22%). Fluctuation: **Neutral** (moderate 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 92920000000.0 (%).Trend:Decrease 0.36% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 95420000000.0 (%).Trend:Increase 2.69% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96690000000.0 (%).Trend:Increase 1.33% than previous quarter

Overall: increasing (4.06%). 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 13.55 (%).Trend:Decrease 0.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 14.23 (%).Trend:Increase 5.02% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 14.72 (%).Trend:Increase 3.44% than previous quarter

Overall: increasing (8.63%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.48 (USD).Trend:Increase 31.22% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.02 (USD).Trend:Decrease 58.87% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.91 (USD).Trend:Increase 87.25% than previous quarter

Overall: decreasing (-22.98%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 financial analysis shows liabilities on revenue decreasing significantly by 46.13%, with substantial quarterly variation. Current assets also decreased by 38.22% with moderate variation. Cost efficiency shows a modest increase (4.06%) in the ratio of retained earnings to revenue, with little variation. Investment efficiency shows a solid increase (8.63%) with little variation. Earnings per share show a substantial decrease of 22.98% with significant variation between quarters.