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 255990500000.0 (%).Trend:Increase 7.96% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 268421800000.0 (%).Trend:Increase 4.86% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 287595800000.0 (%).Trend:Increase 7.14% than previous quarter

Overall: increasing (12.35%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 319803700000.0 (%).Trend:Increase 9.87% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 343514200000.0 (%).Trend:Increase 7.41% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 372587700000.0 (%).Trend:Increase 8.46% than previous quarter

Overall: increasing (16.51%). 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 35933900000.0 (%).Trend:Increase 5.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 45024900000.0 (%).Trend:Increase 25.3% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 78744200000.0 (%).Trend:Increase 74.89% than previous quarter

Overall: increasing (119.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29515400000.0 (%).Trend:Increase 190.94% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10278400000.0 (%).Trend:Decrease 65.18% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30228100000.0 (%).Trend:Increase 194.09% than previous quarter

Overall: increasing (2.41%). 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 2.4 (%).Trend:Increase 2.13% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 2.94 (%).Trend:Increase 22.5% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 5.11 (%).Trend:Increase 73.81% than previous quarter

Overall: increasing (112.92%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.46 (USD).Trend:Increase 170.59% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.29 (USD).Trend:Decrease 36.96% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.8 (USD).Trend:Increase 520.69% than previous quarter

Overall: increasing (291.3%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q3 2023 reveal a mixed trend. Working capital metrics demonstrate stable growth in liabilities and current assets. However,  cost efficiency (ratio of retained earnings to revenue, and SG&A) shows remarkable but highly variable increases.  Investment efficiency (retained earnings on assets) displays a substantial upward trend with high fluctuation. Earnings per share exhibits significant fluctuations in both increases and decreases, culminating in a notable overall growth.