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 111600000000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 88050000000.0 (%).Trend:Decrease 21.1% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 95120000000.0 (%).Trend:Increase 8.03% than previous quarter

Overall: decreasing (-14.77%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 164770000000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 147150000000.0 (%).Trend:Decrease 10.69% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 144340000000.0 (%).Trend:Decrease 1.91% than previous quarter

Overall: decreasing (-12.4%). 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 202430000000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 215740000000.0 (%).Trend:Increase 6.58% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 229970000000.0 (%).Trend:Increase 6.6% than previous quarter

Overall: increasing (13.6%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44060000000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13940000000.0 (%).Trend:Decrease 68.36% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41230000000.0 (%).Trend:Increase 195.77% than previous quarter

Overall: decreasing (-6.42%). 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 35.98 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 37.91 (%).Trend:Increase 5.36% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 39.15 (%).Trend:Increase 3.27% than previous quarter

Overall: increasing (8.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 11.64 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.31 (USD).Trend:Decrease 71.56% than previous quarter
Year 2023 Quarter 3: Earning Per Share 12.54 (USD).Trend:Increase 278.85% than previous quarter

Overall: increasing (7.73%). Fluctuation: **Significant** (high variation).



The analysis uses data from Q3 2022 to Q3 2023 (three quarters) to assess various financial aspects.  Liabilities on revenue decreased overall (-14.77%), showing moderate fluctuation; current assets on revenue also decreased (-12.4%), with low variation.  The ratio of retained earnings to revenue increased (13.6%) with low fluctuation, while the SG&A expense ratio decreased (-6.42%) but showed significant variation.  Retained earnings on assets increased (8.81%) with low fluctuation, and earnings per share also increased (7.73%) but exhibited significant variation.