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 80640000000.0 (%).Trend:Increase 0.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 81490000000.0 (%).Trend:Increase 1.05% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 80950000000.0 (%).Trend:Decrease 0.66% than previous quarter

Overall: increasing (0.38%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 78880000000.0 (%).Trend:Decrease 3.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80730000000.0 (%).Trend:Increase 2.35% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 75820000000.0 (%).Trend:Decrease 6.08% than previous quarter

Overall: decreasing (-3.88%). 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 156300000000.0 (%).Trend:Decrease 0.57% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 153150000000.0 (%).Trend:Decrease 2.02% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 155460000000.0 (%).Trend:Increase 1.51% than previous quarter

Overall: decreasing (-0.54%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 45.77 (%).Trend:Increase 0.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 44.29 (%).Trend:Decrease 3.23% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 46.49 (%).Trend:Increase 4.97% than previous quarter

Overall: increasing (1.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.57 (USD).Trend:Decrease 11.8% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.67 (USD).Trend:Decrease 57.32% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.59 (USD).Trend:Increase 137.31% than previous quarter

Overall: increasing (1.27%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q3 2023 display mixed financial trends. Liabilities on revenue exhibit a slight upward trend, with little fluctuation.  Current assets on revenue show a downward trend, with little fluctuation. Cost efficiency, measured by retained earnings to revenue, is decreasing overall, though with minimal variation. Investment efficiency, as measured by retained earnings on assets, is increasing overall, with little fluctuation. Earnings per share demonstrate significant fluctuations, decreasing initially and increasing later.