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 30263400000.0 (%).Trend:Decrease 35.74% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 30332900000.0 (%).Trend:Increase 0.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 31512900000.0 (%).Trend:Increase 3.89% than previous quarter

Overall: increasing (4.13%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 73050600000.0 (%).Trend:Decrease 5.42% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 70977600000.0 (%).Trend:Decrease 2.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 60933500000.0 (%).Trend:Decrease 14.15% than previous quarter

Overall: decreasing (-16.59%). 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 182392700000.0 (%).Trend:Increase 2.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 190285800000.0 (%).Trend:Increase 4.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 192386500000.0 (%).Trend:Increase 1.1% than previous quarter

Overall: increasing (5.48%). 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 63.79 (%).Trend:Increase 2.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 61.06 (%).Trend:Decrease 4.28% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 61.96 (%).Trend:Increase 1.47% than previous quarter

Overall: decreasing (-2.87%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.81 (USD).Trend:Increase 44.85% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 80.07% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.03 (USD).Trend:Increase 83.93% than previous quarter

Overall: decreasing (-63.35%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2022 to Q2 2023 reveals a mixed picture. Liabilities on revenue are increasing (4.13%, little fluctuation), while current assets show a substantial decrease (-16.59%, little fluctuation). Cost efficiency shows a consistent increase in the ratio of retained earnings to revenue (5.48%, little fluctuation). Investment efficiency reveals a slight decrease in retained earnings on assets (-2.87%, little fluctuation).  Earnings per share display significant fluctuations (-63.35%, high variation), with a major decrease in Q1 2023, and a subsequent recovery. The contrasting trends in revenue-based metrics are critical to note.