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 70194100000.0 (%).Trend:Decrease 11.97% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 62809200000.0 (%).Trend:Decrease 10.52% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 64065900000.0 (%).Trend:Increase 2.0% than previous quarter

Overall: decreasing (-8.73%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 212755400000.0 (%).Trend:Decrease 6.29% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 211197600000.0 (%).Trend:Decrease 0.73% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 209935900000.0 (%).Trend:Decrease 0.6% than previous quarter

Overall: decreasing (-1.33%). 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 57265200000.0 (%).Trend:Decrease 6.16% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 69414500000.0 (%).Trend:Increase 21.22% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 65393700000.0 (%).Trend:Decrease 5.79% than previous quarter

Overall: increasing (14.19%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41535100000.0 (%).Trend:Increase 48.49% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15095500000.0 (%).Trend:Decrease 63.66% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43497900000.0 (%).Trend:Increase 188.15% than previous quarter

Overall: increasing (4.73%). 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 17.25 (%).Trend:Decrease 1.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 20.52 (%).Trend:Increase 18.96% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 19.4 (%).Trend:Decrease 5.46% than previous quarter

Overall: increasing (12.46%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.41 (USD).Trend:Increase 52.23% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.54 (USD).Trend:Decrease 84.16% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.14 (USD).Trend:Increase 296.3% than previous quarter

Overall: decreasing (-37.24%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q3 2023 financial statements present a varied financial picture. Liabilities on revenue and current assets on revenue both show decreasing trends, with little fluctuation.  Cost efficiency reveals a slight increase in the ratio of retained earnings to revenue (14.19%), with minor fluctuations. However, the SG&A expense ratio shows substantial variation, increasing overall. Investment efficiency demonstrates a modest increase (12.46%), again with little fluctuation. Earnings per share show a decrease (-37.24%), with high volatility.