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 1696300000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1674400000.0 (%).Trend:Decrease 1.29% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1205100000.0 (%).Trend:Decrease 28.03% than previous quarter

Overall: decreasing (-28.96%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 4705500000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 4179600000.0 (%).Trend:Decrease 11.18% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 3484000000.0 (%).Trend:Decrease 16.64% than previous quarter

Overall: decreasing (-25.96%). 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 1619800000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1548700000.0 (%).Trend:Decrease 4.39% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 1442300000.0 (%).Trend:Decrease 6.87% than previous quarter

Overall: decreasing (-10.96%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1383800000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 529400000.0 (%).Trend:Decrease 61.74% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1518600000.0 (%).Trend:Increase 186.85% than previous quarter

Overall: increasing (9.74%). 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 18.58 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 18.19 (%).Trend:Decrease 2.1% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 18.48 (%).Trend:Increase 1.59% than previous quarter

Overall: decreasing (-0.54%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q3 2022 to Q3 2023 show decreasing trends for working capital efficiency metrics. Liabilities on revenue decreased by 28.96%, and current assets on revenue decreased by 25.96%.  Cost efficiency shows a decrease in the ratio of retained earnings to revenue by 10.96%, while the selling, general & administrative (SG&A) expense ratio increased by 9.74%.  Investment efficiency, measured by retained earnings on assets, also shows a slight decrease of 0.54%.  The significant fluctuation in SG&A expense ratio is notable.