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 314040000000.0 (%).Trend:Increase 0.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 332100000000.0 (%).Trend:Increase 5.75% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 317100000000.0 (%).Trend:Decrease 4.52% than previous quarter

Overall: increasing (0.97%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 241280000000.0 (%).Trend:Increase 3.79% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 241130000000.0 (%).Trend:Decrease 0.06% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 212750000000.0 (%).Trend:Decrease 11.77% than previous quarter

Overall: decreasing (-11.82%). 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 304840000000.0 (%).Trend:Increase 3.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 315510000000.0 (%).Trend:Increase 3.5% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 325170000000.0 (%).Trend:Increase 3.06% than previous quarter

Overall: increasing (6.67%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 101060000000.0 (%).Trend:Increase 48.07% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33610000000.0 (%).Trend:Decrease 66.74% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 108830000000.0 (%).Trend:Increase 223.8% than previous quarter

Overall: increasing (7.69%). Fluctuation: **Significant** (high 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 23.56 (%).Trend:Increase 4.06% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 23.89 (%).Trend:Increase 1.4% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 25.03 (%).Trend:Increase 4.77% than previous quarter

Overall: increasing (6.24%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial statements for Q3 2022 to Q3 2023 reveal a mixed performance. Liabilities on revenue exhibit a slight overall upward trend, with minor fluctuations. Current assets on revenue are decreasing, a concerning trend. The ratio of retained earnings to revenue is consistently increasing, showing improved cost efficiency.  However, the selling, general, and administrative (SG&A) expense ratio displays considerable variability, with sharp increases and decreases over the period.  Investment efficiency, as measured by retained earnings on assets, is steadily improving.