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 192900000000.0 (%).Trend:Decrease 1.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 149400000000.0 (%).Trend:Decrease 22.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 228200000000.0 (%).Trend:Increase 52.74% than previous quarter

Overall: increasing (18.3%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 319100000000.0 (%).Trend:Increase 0.54% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 301000000000.0 (%).Trend:Decrease 5.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 373500000000.0 (%).Trend:Increase 24.09% than previous quarter

Overall: increasing (17.05%). 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 219700000000.0 (%).Trend:Decrease 1.83% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 233100000000.0 (%).Trend:Increase 6.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 234400000000.0 (%).Trend:Increase 0.56% than previous quarter

Overall: increasing (6.69%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 91200000000.0 (%).Trend:Increase 47.57% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35400000000.0 (%).Trend:Decrease 61.18% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80000000000.0 (%).Trend:Increase 125.99% than previous quarter

Overall: decreasing (-12.28%). 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 27.1 (%).Trend:Decrease 0.84% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 29.36 (%).Trend:Increase 8.34% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 14.56 (%).Trend:Decrease 50.41% than previous quarter

Overall: decreasing (-46.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.14 (USD).Trend:Increase 6.54% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 51.75% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 80.0% than previous quarter

Overall: decreasing (-13.16%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2022 to Q2 2023 demonstrates mixed results. Working capital efficiency shows an increasing trend, but with moderate variation in liabilities and current assets.  Cost efficiency, measured by the retained earnings ratio, shows a mostly positive trend. The Selling, General, and Administrative (SG&A) expense ratio exhibits significant volatility.  Investment efficiency and EPS both show significant fluctuations, with a negative overall trend in both metrics.  This necessitates further investigation into the factors driving these variations.