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 2561500000.0 (%).Trend:Decrease 10.59% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4059800000.0 (%).Trend:Increase 58.49% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 3707800000.0 (%).Trend:Decrease 8.67% than previous quarter

Overall: increasing (44.75%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 5088300000.0 (%).Trend:Increase 0.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 5786900000.0 (%).Trend:Increase 13.73% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 5615100000.0 (%).Trend:Decrease 2.97% than previous quarter

Overall: increasing (10.35%). 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 2365700000.0 (%).Trend:Increase 16.89% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 2851200000.0 (%).Trend:Increase 20.52% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 2915800000.0 (%).Trend:Increase 2.27% than previous quarter

Overall: increasing (23.25%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 876300000.0 (%).Trend:Increase 37.63% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1147000000.0 (%).Trend:Increase 30.89% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1782400000.0 (%).Trend:Increase 55.4% than previous quarter

Overall: increasing (103.4%). 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 26.35 (%).Trend:Increase 17.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.45 (%).Trend:Increase 0.38% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 27.71 (%).Trend:Increase 4.76% than previous quarter

Overall: increasing (5.16%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2022 to Q3 2023 show an increase in liabilities on revenue (44.75%), fluctuating moderately.  Current assets on revenue are also increasing (10.35%) with minimal variation.  The ratio of retained earnings to revenue is increasing (23.25%) with a neutral fluctuation.  Significant increases in SG&A expenses are noted (103.4%).  Investment efficiency, measured by retained earnings on assets, shows a slight increase (5.16%).  This data indicates overall growth but warrants a deeper look into the substantial increase in SG&A expenses to evaluate their impact on profitability.