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

Liabilities on Revenue
Current assets on Revenue

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 45710000000.0 (%).Trend:Increase 9.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 52870000000.0 (%).Trend:Increase 15.66% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 60240000000.0 (%).Trend:Increase 13.94% than previous quarter

Overall: increasing (31.79%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6990000000.0 (%).Trend:Increase 52.62% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2290000000.0 (%).Trend:Decrease 67.24% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7130000000.0 (%).Trend:Increase 211.35% than previous quarter

Overall: increasing (2.0%). 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 20.16 (%).Trend:Increase 7.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 22.58 (%).Trend:Increase 12.0% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 25.36 (%).Trend:Increase 12.31% than previous quarter

Overall: increasing (25.79%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.57 (USD).Trend:Increase 45.2% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 83.66% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.89 (USD).Trend:Increase 350.0% than previous quarter

Overall: decreasing (-26.46%). Fluctuation: **Significant** (high variation).



Financial performance reveals a mixed picture.  Retained Earnings are steadily increasing as a percentage of revenue.  Investment efficiency, indicated by Retained Earnings on Assets, also shows consistent upward growth.  However, Selling, General & Administrative (SG&A) expenses display volatile behavior, with large swings between quarters.  Earnings per share (EPS) show a significant decline, offset by the growth in Retained Earnings/Revenue, Retained Earnings on Assets.  More detailed analysis of working capital and cost efficiency is necessary.