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 from Q3 2022 to Q3 2023 show decreasing trends in liabilities on revenue (-28.96%), current assets on revenue (-25.96%), and the ratio of retained earnings to revenue (-10.96%).  However, the SG&A expense ratio experienced a significant increase (9.74%).  Retained earnings on assets had a minor decrease (-0.54%).  Specific quarterly data, percentage changes, and fluctuation classifications are detailed.  Excluding zero and outlier data points is crucial for accurate analysis.  Further analysis is needed to understand the underlying causes of these trends.