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 137930000000.0 (%).Trend:Increase 2.34% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 139400000000.0 (%).Trend:Increase 1.07% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 165920000000.0 (%).Trend:Increase 19.02% than previous quarter

Overall: increasing (20.29%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 259500000000.0 (%).Trend:Decrease 3.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 267280000000.0 (%).Trend:Increase 3.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 244130000000.0 (%).Trend:Decrease 8.66% than previous quarter

Overall: decreasing (-5.92%). 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 317300000000.0 (%).Trend:Increase 4.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 347870000000.0 (%).Trend:Increase 9.63% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 356340000000.0 (%).Trend:Increase 2.43% than previous quarter

Overall: increasing (12.3%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 58610000000.0 (%).Trend:Increase 46.56% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42640000000.0 (%).Trend:Decrease 27.25% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 61350000000.0 (%).Trend:Increase 43.88% than previous quarter

Overall: increasing (4.67%). 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 51.8 (%).Trend:Increase 5.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 55.3 (%).Trend:Increase 6.76% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 58.41 (%).Trend:Increase 5.62% than previous quarter

Overall: increasing (12.76%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.0 (USD).Trend:Increase 43.74% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Decrease 57.14% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: decreasing (-28.57%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q3 2023 shows increasing liabilities on revenue (20.29%).  Current assets on revenue are decreasing (-5.92%).  The ratio of retained earnings to revenue is consistently increasing (12.3%).  SG&A expense ratio also displays an increasing trend (4.67%), with moderate fluctuation. Investment efficiency shows a positive trend in retained earnings on assets (12.76%). Earnings per share are decreasing (-28.57%), highlighting significant fluctuation.