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 10853300000.0 (%).Trend:Decrease 35.09% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 11918900000.0 (%).Trend:Increase 9.82% than previous quarter

Overall: decreasing (-28.72%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 19845400000.0 (%).Trend:Decrease 22.18% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 21163200000.0 (%).Trend:Increase 6.64% than previous quarter

Overall: decreasing (-17.01%). Fluctuation: **Neutral** (moderate 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 26393300000.0 (%).Trend:Decrease 12.31% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 21356800000.0 (%).Trend:Decrease 19.08% than previous quarter

Overall: decreasing (-29.05%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3589400000.0 (%).Trend:Decrease 39.33% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5724400000.0 (%).Trend:Increase 59.48% than previous quarter

Overall: decreasing (-3.24%). 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 54.43 (%).Trend:Decrease 1.14% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 44.54 (%).Trend:Decrease 18.17% than previous quarter

Overall: decreasing (-19.11%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial analysis for Q3 2022 to Q3 2023 shows decreasing trends across several key metrics. Liabilities on revenue decreased by 28.72% overall, while current assets on revenue decreased by 17.01%. The ratio of retained earnings to revenue decreased by 29.05%, and the SG&A expense ratio decreased by 3.24%.  Retained earnings on assets also decreased by 19.11%.  These decreases represent a moderate fluctuation in financial performance, though detailed information on specific previous quarters is required for a deeper understanding of the trends.