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 186074300000.0 (%).Trend:Increase 12.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 195446000000.0 (%).Trend:Increase 5.04% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 194097700000.0 (%).Trend:Decrease 0.69% than previous quarter

Overall: increasing (4.31%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 265442500000.0 (%).Trend:Increase 9.01% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 281430100000.0 (%).Trend:Increase 6.02% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 279928600000.0 (%).Trend:Decrease 0.53% than previous quarter

Overall: increasing (5.46%). 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 152177700000.0 (%).Trend:Increase 2.53% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 161442400000.0 (%).Trend:Increase 6.09% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 167106700000.0 (%).Trend:Increase 3.51% than previous quarter

Overall: increasing (9.81%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12223200000.0 (%).Trend:Increase 56.36% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4385800000.0 (%).Trend:Decrease 64.12% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13225700000.0 (%).Trend:Increase 201.56% than previous quarter

Overall: increasing (8.2%). 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 47.49 (%).Trend:Decrease 4.33% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 47.55 (%).Trend:Increase 0.13% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 48.88 (%).Trend:Increase 2.8% than previous quarter

Overall: increasing (2.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.14 (USD).Trend:Increase 74.44% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.53 (USD).Trend:Decrease 51.27% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.58 (USD).Trend:Increase 133.99% than previous quarter

Overall: increasing (14.01%). Fluctuation: **Significant** (high variation).



Key financial metrics from Q3 2022 to Q3 2023 indicate generally positive trends. Liabilities and current assets on revenue increased modestly, showing low variability.  Retained earnings to revenue increased substantially, also with low fluctuation. However, SG&A expenses showed significant volatility despite an overall increase.  Retained earnings on assets increased slightly, and earnings per share increased substantially,  but with high fluctuation.