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 320700000000.0 (%).Trend:Increase 1.87% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 278700000000.0 (%).Trend:Decrease 13.1% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 261500000000.0 (%).Trend:Decrease 6.17% than previous quarter

Overall: decreasing (-18.46%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 410500000000.0 (%).Trend:Increase 2.55% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 367100000000.0 (%).Trend:Decrease 10.57% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 356700000000.0 (%).Trend:Decrease 2.83% than previous quarter

Overall: decreasing (-13.11%). 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 906500000000.0 (%).Trend:Increase 2.35% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 919000000000.0 (%).Trend:Increase 1.38% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 927400000000.0 (%).Trend:Increase 0.91% than previous quarter

Overall: increasing (2.31%). 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 60.49 (%).Trend:Increase 1.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 62.22 (%).Trend:Increase 2.86% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 63.55 (%).Trend:Increase 2.14% than previous quarter

Overall: increasing (5.06%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q3 2022 to Q3 2023 reveals a decrease in liabilities on revenue (-18.46%) and current assets on revenue (-13.11%).  Cost efficiency, as measured by the ratio of retained earnings to revenue, has been increasing by a small margin (2.31%).  Investment efficiency, gauged by retained earnings on assets, exhibits consistent growth (5.06%). The data suggest some pressure on working capital but ongoing improvements in cost and investment efficiencies.