Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 45710000000.0 (%).Trend:Increase 9.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 52870000000.0 (%).Trend:Increase 15.66% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 60240000000.0 (%).Trend:Increase 13.94% than previous quarter

Overall: increasing (31.79%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6990000000.0 (%).Trend:Increase 52.62% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2290000000.0 (%).Trend:Decrease 67.24% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7130000000.0 (%).Trend:Increase 211.35% than previous quarter

Overall: increasing (2.0%). 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 20.16 (%).Trend:Increase 7.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 22.58 (%).Trend:Increase 12.0% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 25.36 (%).Trend:Increase 12.31% than previous quarter

Overall: increasing (25.79%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.57 (USD).Trend:Increase 45.2% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 83.66% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.89 (USD).Trend:Increase 350.0% than previous quarter

Overall: decreasing (-26.46%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q3 2023 exhibits a mixed financial picture.  Retained earnings as a percentage of revenue consistently rose, showing improved profitability.  However, selling, general, and administrative (SG&A) expenses demonstrated high variability, declining sharply in Q1 2023 before increasing significantly again in Q3 2023.  Investment efficiency, as measured by retained earnings on assets, also continued to increase. Earnings per share (EPS) saw a considerable decline in Q1 2023 followed by a significant rebound in Q3 2023, showing substantial volatility requiring further analysis.