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 10853300000.0 (%).Trend:Decrease 35.09% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 11918900000.0 (%).Trend:Increase 9.82% than previous quarter

Overall: decreasing (-28.72%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 19845400000.0 (%).Trend:Decrease 22.18% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 21163200000.0 (%).Trend:Increase 6.64% than previous quarter

Overall: decreasing (-17.01%). 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 26393300000.0 (%).Trend:Decrease 12.31% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 21356800000.0 (%).Trend:Decrease 19.08% than previous quarter

Overall: decreasing (-29.05%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3589400000.0 (%).Trend:Decrease 39.33% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5724400000.0 (%).Trend:Increase 59.48% than previous quarter

Overall: decreasing (-3.24%). 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 54.43 (%).Trend:Decrease 1.14% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 44.54 (%).Trend:Decrease 18.17% than previous quarter

Overall: decreasing (-19.11%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial performance from Q3 2022 to Q3 2023 shows a consistent decline in key metrics. Liabilities on revenue decreased from Q3 2022 to Q3 2023, rising slightly in the latest quarter.  Current assets on revenue also decreased in Q3 2023, though also showed an increase from the previous quarter.  The ratio of retained earnings to revenue decreased by 29.05%, while SG&A expense ratio decreased by 3.24%.  Retained earning on assets fell by 19.11% overall.  The moderate fluctuation suggests ongoing, but not extreme, financial adjustments.