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 1231500000000.0 (%).Trend:Decrease 7.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 964900000000.0 (%).Trend:Decrease 21.65% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1024800000000.0 (%).Trend:Increase 6.21% than previous quarter

Overall: decreasing (-16.78%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1977700000000.0 (%).Trend:Decrease 9.15% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1854900000000.0 (%).Trend:Decrease 6.21% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1829800000000.0 (%).Trend:Decrease 1.35% than previous quarter

Overall: decreasing (-7.48%). 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 2306800000000.0 (%).Trend:Increase 1.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 2257000000000.0 (%).Trend:Decrease 2.16% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 2237600000000.0 (%).Trend:Decrease 0.86% than previous quarter

Overall: decreasing (-3.0%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 128900000000.0 (%).Trend:Increase 38.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 83600000000.0 (%).Trend:Decrease 35.14% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 121600000000.0 (%).Trend:Increase 45.45% than previous quarter

Overall: decreasing (-5.66%). 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 38.73 (%).Trend:Increase 5.45% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.72 (%).Trend:Decrease 0.03% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 38.39 (%).Trend:Decrease 0.85% than previous quarter

Overall: decreasing (-0.88%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q3 2022 to Q3 2023 show decreasing trends in working capital efficiency, reflected in liabilities and current assets on revenue.  Specifically, liabilities on revenue decreased by 16.78%, while current assets on revenue decreased by 7.48%.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also showed a decrease of 3% with little fluctuation.  SG&A expense ratio similarly decreased, although with more variability.  Investment efficiency, as measured by retained earnings on assets, decreased by 0.88% with minor fluctuations.  Overall, the financial picture suggests a consistent, albeit slight, decline in key financial ratios during the period.