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 29510000000.0 (%).Trend:Decrease 1.73% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26350000000.0 (%).Trend:Decrease 10.71% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26090000000.0 (%).Trend:Decrease 0.99% than previous quarter

Overall: decreasing (-11.59%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 57020000000.0 (%).Trend:Increase 2.33% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 59210000000.0 (%).Trend:Increase 3.84% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 62700000000.0 (%).Trend:Increase 5.89% than previous quarter

Overall: increasing (9.96%). 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 58270000000.0 (%).Trend:Increase 3.68% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 63030000000.0 (%).Trend:Increase 8.17% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 66690000000.0 (%).Trend:Increase 5.81% than previous quarter

Overall: increasing (14.45%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9960000000.0 (%).Trend:Increase 49.33% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7510000000.0 (%).Trend:Decrease 24.6% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11150000000.0 (%).Trend:Increase 48.47% than previous quarter

Overall: increasing (11.95%). 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 34.2 (%).Trend:Increase 4.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 36.97 (%).Trend:Increase 8.1% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 38.39 (%).Trend:Increase 3.84% than previous quarter

Overall: increasing (12.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 61.29% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: increasing (66.67%). Fluctuation: **Significant** (high variation).



Financial statements show a decrease in liabilities on revenue (-11.59%) and an increase in current assets (9.96%), indicating positive working capital management.  Cost efficiency shows a slight increase in the SG&A expense ratio (11.95%) with moderate variation.  Investment efficiency reveals consistent growth in retained earnings on assets (12.25%), showing consistent investment performance.  Earnings per share demonstrate a strong increase (66.67%), although with significant fluctuations. These findings suggest healthy financial growth, but the increase in SG&A and variability in earnings require deeper investigation.