Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 51572500000.0 (%).Trend:Increase 9.09% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 61504400000.0 (%).Trend:Increase 19.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 80047400000.0 (%).Trend:Increase 30.15% than previous quarter

Overall: increasing (55.21%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 121974200000.0 (%).Trend:Increase 6.27% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 137532100000.0 (%).Trend:Increase 12.76% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 145859000000.0 (%).Trend:Increase 6.05% than previous quarter

Overall: increasing (19.58%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 130472600000.0 (%).Trend:Increase 1.42% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 135091600000.0 (%).Trend:Increase 3.54% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 138072800000.0 (%).Trend:Increase 2.21% than previous quarter

Overall: increasing (5.83%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14858900000.0 (%).Trend:Increase 49.02% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10269600000.0 (%).Trend:Decrease 30.89% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15946400000.0 (%).Trend:Increase 55.28% than previous quarter

Overall: increasing (7.32%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 67.85 (%).Trend:Decrease 1.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 62.4 (%).Trend:Decrease 8.03% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 59.71 (%).Trend:Decrease 4.31% than previous quarter

Overall: decreasing (-12.0%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q3 2022 to Q3 2023 shows an increase in liabilities on revenue (55.21%). Current assets on revenue also show an increasing trend (19.58%), suggesting a growing working capital. Cost efficiency, measured by the ratio of retained earnings to revenue, is increasing (5.83%), but SG&A expense ratio exhibits significant fluctuations, rising to then decreasing before rising again, implying managerial challenges in cost control.  Investment efficiency is declining (12%), demonstrating a potential issue with asset utilization.  The data suggests a strong growth in liabilities alongside overall increasing profits, with potential issues with cost control and assets.