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 231200000000.0 (%).Trend:Decrease 1.83% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 240300000000.0 (%).Trend:Increase 3.94% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 299600000000.0 (%).Trend:Increase 24.68% than previous quarter

Overall: increasing (29.58%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 412300000000.0 (%).Trend:Increase 3.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 370400000000.0 (%).Trend:Decrease 10.16% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 391600000000.0 (%).Trend:Increase 5.72% than previous quarter

Overall: decreasing (-5.02%). 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 135400000000.0 (%).Trend:Increase 25.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 167000000000.0 (%).Trend:Increase 23.34% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 203900000000.0 (%).Trend:Increase 22.1% than previous quarter

Overall: increasing (50.59%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 6.26 (%).Trend:Increase 23.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 7.51 (%).Trend:Increase 19.97% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 8.79 (%).Trend:Increase 17.04% than previous quarter

Overall: increasing (40.42%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 42.86% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Decrease 80.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-40.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q3 2023 shows a mixed performance.  Liabilities on revenue increased (29.58%), while current assets on revenue decreased (-5.02%). Cost efficiency shows a steady increase (50.59%) in the ratio of retained earnings to revenue. Investment efficiency also maintained a positive trend (40.42%). However, earnings per share decreased (-40.0%) indicating fluctuating profitability.