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 indicate a decline in working capital efficiency. Liabilities on revenue decreased by 16.78% with moderate fluctuation, while current assets on revenue decreased by 7.48% with low variation. Cost efficiency, as measured by the retained earnings to revenue ratio, also declined by 3%, showing low variation.  The SG&A expense ratio decreased by 5.66% with moderate fluctuation. Investment efficiency, measured by retained earnings on assets, decreased by 0.88% with minimal variation.  These trends suggest potential operational adjustments or economic factors affecting the company's financial performance.