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 73420000000.0 (%).Trend:Increase 1.12% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 66650000000.0 (%).Trend:Decrease 9.22% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 59410000000.0 (%).Trend:Decrease 10.86% than previous quarter

Overall: decreasing (-19.08%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 140830000000.0 (%).Trend:Decrease 3.04% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 136630000000.0 (%).Trend:Decrease 2.98% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 129690000000.0 (%).Trend:Decrease 5.08% than previous quarter

Overall: decreasing (-7.91%). 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 116200000000.0 (%).Trend:Increase 10.6% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 133940000000.0 (%).Trend:Increase 15.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 140080000000.0 (%).Trend:Increase 4.58% than previous quarter

Overall: increasing (20.55%). 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 26.99 (%).Trend:Increase 8.48% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 29.96 (%).Trend:Increase 11.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 31.46 (%).Trend:Increase 5.01% than previous quarter

Overall: increasing (16.56%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.95 (USD).Trend:Increase 56.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 71.79% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 80.0% than previous quarter

Overall: decreasing (-49.23%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows mixed results. Liabilities on revenue decreased significantly (-19.08%), while current assets on revenue also decreased (-7.91%).  Cost efficiency saw a substantial increase in the ratio of retained earnings to revenue (20.55%).  Investment efficiency shows a moderate increase in retained earnings on assets (16.56%).  However, earnings per share experienced a notable decline (-49.23%), with high variability.  The overall picture reflects a complex situation with both positive and negative trends.