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 516700000000.0 (%).Trend:Decrease 6.56% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 441100000000.0 (%).Trend:Decrease 14.63% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 428500000000.0 (%).Trend:Decrease 2.86% than previous quarter

Overall: decreasing (-17.07%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 780400000000.0 (%).Trend:Decrease 1.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 729300000000.0 (%).Trend:Decrease 6.55% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 729800000000.0 (%).Trend:Increase 0.07% than previous quarter

Overall: decreasing (-6.48%). 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 1704400000000.0 (%).Trend:Increase 1.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1650900000000.0 (%).Trend:Decrease 3.14% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 1667300000000.0 (%).Trend:Increase 0.99% than previous quarter

Overall: decreasing (-2.18%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 138100000000.0 (%).Trend:Increase 50.11% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 86100000000.0 (%).Trend:Decrease 37.65% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 132900000000.0 (%).Trend:Increase 54.36% than previous quarter

Overall: decreasing (-3.77%). 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 59.31 (%).Trend:Increase 4.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.63 (%).Trend:Decrease 2.83% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 58.96 (%).Trend:Increase 2.31% than previous quarter

Overall: decreasing (-0.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 17.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.54 (USD).Trend:Decrease 66.25% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.73 (USD).Trend:Increase 35.19% than previous quarter

Overall: decreasing (-54.38%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q3 2023 reveals a complex picture. Liabilities on revenue and current assets on revenue are decreasing. Cost efficiency, measured by the ratio of retained earnings to revenue, is also decreasing. SG&A expense ratio shows a fluctuating trend, and invest efficiency shows a decreasing trend in retained earnings on assets. Earnings per share demonstrate a significant decrease with substantial fluctuation.