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 73726000000.0 (%).Trend:Decrease 17.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 77174000000.0 (%).Trend:Increase 4.68% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 70912000000.0 (%).Trend:Decrease 8.11% than previous quarter

Overall: decreasing (-3.82%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 219947900000.0 (%).Trend:Decrease 10.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 209705500000.0 (%).Trend:Decrease 4.66% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 183252400000.0 (%).Trend:Decrease 12.61% than previous quarter

Overall: decreasing (-16.68%). 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 62069200000.0 (%).Trend:Decrease 6.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 85455900000.0 (%).Trend:Increase 37.68% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 81143400000.0 (%).Trend:Decrease 5.05% than previous quarter

Overall: increasing (30.73%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 69919200000.0 (%).Trend:Increase 52.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46475800000.0 (%).Trend:Decrease 33.53% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 69904600000.0 (%).Trend:Increase 50.41% than previous quarter

Overall: decreasing (-0.02%). 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 16.83 (%).Trend:Increase 0.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.22 (%).Trend:Increase 37.97% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 23.65 (%).Trend:Increase 1.85% than previous quarter

Overall: increasing (40.52%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 16.99 (USD).Trend:Increase 39.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share 8.55 (USD).Trend:Decrease 49.68% than previous quarter
Year 2023 Quarter 3: Earning Per Share 12.09 (USD).Trend:Increase 41.4% than previous quarter

Overall: decreasing (-28.84%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q3 2023 reveals a mixed picture. Liabilities on revenue decreased, while current assets on revenue continued to decline.  Cost efficiency shows an overall increase in the retained earnings-to-revenue ratio. The SG&A expense ratio fluctuated, with both increases and decreases.  Investment efficiency shows a substantial increase in retained earnings on assets. Earnings per share decreased overall, with large fluctuations across the quarters.  The substantial variability in some key metrics warrants further analysis.