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 322300000000.0 (%).Trend:Increase 2.22% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 305600000000.0 (%).Trend:Decrease 5.18% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 319100000000.0 (%).Trend:Increase 4.42% than previous quarter

Overall: decreasing (-0.99%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 731700000000.0 (%).Trend:Increase 4.19% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 695100000000.0 (%).Trend:Decrease 5.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 712700000000.0 (%).Trend:Increase 2.53% than previous quarter

Overall: decreasing (-2.6%). 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 1244700000000.0 (%).Trend:Increase 2.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1302200000000.0 (%).Trend:Increase 4.62% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 1314600000000.0 (%).Trend:Increase 0.95% than previous quarter

Overall: increasing (5.62%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 258300000000.0 (%).Trend:Increase 48.02% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 166500000000.0 (%).Trend:Decrease 35.54% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 246600000000.0 (%).Trend:Increase 48.11% than previous quarter

Overall: decreasing (-4.53%). 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 71.75 (%).Trend:Increase 1.56% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 72.48 (%).Trend:Increase 1.02% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 72.71 (%).Trend:Increase 0.32% than previous quarter

Overall: increasing (1.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 37.61% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Decrease 33.33% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: stable (0.0%). Fluctuation: **Neutral** (moderate variation).



From Q3 2022 to Q3 2023, liabilities on revenue decreased slightly (-0.99%), while current assets decreased by 2.6%.  Ratio of retained earnings to revenue increased by 5.62%, suggesting improved cost efficiency.  Conversely, the SG&A expense ratio decreased by 4.53%, showing moderate variation.  Retained earnings on assets increased by 1.34%, and earnings per share remained stable.