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 42638300000.0 (%).Trend:Decrease 26.78% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 36957400000.0 (%).Trend:Decrease 13.32% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40668600000.0 (%).Trend:Increase 10.04% than previous quarter

Overall: decreasing (-4.62%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 45914900000.0 (%).Trend:Decrease 53.32% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 34108800000.0 (%).Trend:Decrease 25.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 34813400000.0 (%).Trend:Increase 2.07% than previous quarter

Overall: decreasing (-24.18%). 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 151260400000.0 (%).Trend:Increase 6.35% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 159383500000.0 (%).Trend:Increase 5.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 166400500000.0 (%).Trend:Increase 4.4% than previous quarter

Overall: increasing (10.01%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14441400000.0 (%).Trend:Increase 94.6% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5928300000.0 (%).Trend:Decrease 58.95% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12708700000.0 (%).Trend:Increase 114.37% than previous quarter

Overall: decreasing (-12.0%). 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 69.1 (%).Trend:Increase 0.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 75.67 (%).Trend:Increase 9.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 77.38 (%).Trend:Increase 2.26% than previous quarter

Overall: increasing (11.98%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.98 (USD).Trend:Increase 60.13% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.02 (USD).Trend:Decrease 79.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.68 (USD).Trend:Increase 162.75% than previous quarter

Overall: decreasing (-46.18%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 data reveals a decline in liabilities and current assets on revenue, although fluctuation was moderate. Cost efficiency, as indicated by the ratio of retained earnings to revenue, improved significantly.  Conversely, SG&A expenses showed considerable variation. Retained earnings on assets exhibited consistent growth, while earnings per share decreased substantially.