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 314040000000.0 (%).Trend:Increase 0.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 332100000000.0 (%).Trend:Increase 5.75% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 317100000000.0 (%).Trend:Decrease 4.52% than previous quarter

Overall: increasing (0.97%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 241280000000.0 (%).Trend:Increase 3.79% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 241130000000.0 (%).Trend:Decrease 0.06% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 212750000000.0 (%).Trend:Decrease 11.77% than previous quarter

Overall: decreasing (-11.82%). 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 304840000000.0 (%).Trend:Increase 3.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 315510000000.0 (%).Trend:Increase 3.5% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 325170000000.0 (%).Trend:Increase 3.06% than previous quarter

Overall: increasing (6.67%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 101060000000.0 (%).Trend:Increase 48.07% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33610000000.0 (%).Trend:Decrease 66.74% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 108830000000.0 (%).Trend:Increase 223.8% than previous quarter

Overall: increasing (7.69%). 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 23.56 (%).Trend:Increase 4.06% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 23.89 (%).Trend:Increase 1.4% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 25.03 (%).Trend:Increase 4.77% than previous quarter

Overall: increasing (6.24%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance between Q3 2022 and Q3 2023 shows a mixed picture.  Liabilities on revenue are generally increasing, although with slight variations.  Current assets on revenue are declining. Cost efficiency, as measured by the ratio of retained earnings to revenue, is steadily improving.  SG&A expense ratios, however, demonstrate considerable volatility.  Retained earnings on assets show a clear upward trend.