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 73726000000.0 (%).Trend:Decrease 17.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 77174000000.0 (%).Trend:Increase 4.68% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 70912000000.0 (%).Trend:Decrease 8.11% than previous quarter

Overall: decreasing (-3.82%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 219947900000.0 (%).Trend:Decrease 10.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 209705500000.0 (%).Trend:Decrease 4.66% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 183252400000.0 (%).Trend:Decrease 12.61% than previous quarter

Overall: decreasing (-16.68%). 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 62069200000.0 (%).Trend:Decrease 6.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 85455900000.0 (%).Trend:Increase 37.68% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 81143400000.0 (%).Trend:Decrease 5.05% than previous quarter

Overall: increasing (30.73%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 69919200000.0 (%).Trend:Increase 52.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46475800000.0 (%).Trend:Decrease 33.53% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 69904600000.0 (%).Trend:Increase 50.41% than previous quarter

Overall: decreasing (-0.02%). 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 16.83 (%).Trend:Increase 0.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.22 (%).Trend:Increase 37.97% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 23.65 (%).Trend:Increase 1.85% than previous quarter

Overall: increasing (40.52%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 16.99 (USD).Trend:Increase 39.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share 8.55 (USD).Trend:Decrease 49.68% than previous quarter
Year 2023 Quarter 3: Earning Per Share 12.09 (USD).Trend:Increase 41.4% than previous quarter

Overall: decreasing (-28.84%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q3 2023 shows a mixed picture.  Working capital efficiency exhibits a slight downward trend, with liabilities on revenue and current assets on revenue both decreasing.  Cost efficiency, however, displays an overall increase in the ratio of retained earnings to revenue.  The SG&A expense ratio shows a slight, almost negligible, decrease. Investment efficiency also shows a positive overall trend with a rising retained earnings on assets ratio.  However, earnings per share show a notable downward trend over the period.  Fluctuations are generally low across most categories except for earnings per share, which displays significant variability.