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 1696300000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1674400000.0 (%).Trend:Decrease 1.29% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1205100000.0 (%).Trend:Decrease 28.03% than previous quarter

Overall: decreasing (-28.96%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 4705500000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 4179600000.0 (%).Trend:Decrease 11.18% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 3484000000.0 (%).Trend:Decrease 16.64% than previous quarter

Overall: decreasing (-25.96%). Fluctuation: **Neutral** (moderate 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 1619800000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1548700000.0 (%).Trend:Decrease 4.39% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 1442300000.0 (%).Trend:Decrease 6.87% than previous quarter

Overall: decreasing (-10.96%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1383800000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 529400000.0 (%).Trend:Decrease 61.74% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1518600000.0 (%).Trend:Increase 186.85% than previous quarter

Overall: increasing (9.74%). Fluctuation: **Significant** (high 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 18.58 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 18.19 (%).Trend:Decrease 2.1% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 18.48 (%).Trend:Increase 1.59% than previous quarter

Overall: decreasing (-0.54%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q3 2022 to Q3 2023 display trends in liabilities on revenue (decreasing), current assets on revenue (decreasing), ratio of retained earnings to revenue (decreasing), SG&A expense ratio (increasing), and retained earnings on assets (decreasing).  Specific quarterly data and percentage changes are provided for each category, with fluctuation levels described as neutral, little, or significant. Excluding zero values and outliers is a key part of this analysis.  Further analysis is required to determine overall financial health and specific factors driving these trends.