Working Capital Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2023 Quarter 1: Liabilities on Revenue 1048300000000.0 (%).Trend:Decrease 3.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1155700000000.0 (%).Trend:Increase 10.25% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1030500000000.0 (%).Trend:Decrease 10.83% than previous quarter

Overall: decreasing (-1.7%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1281000000000.0 (%).Trend:Increase 4.16% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1386900000000.0 (%).Trend:Increase 8.27% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1315000000000.0 (%).Trend:Decrease 5.18% than previous quarter

Overall: increasing (2.65%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1513500000000.0 (%).Trend:Increase 8.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1548500000000.0 (%).Trend:Increase 2.31% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 1592400000000.0 (%).Trend:Increase 2.84% than previous quarter

Overall: increasing (5.21%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2023 Quarter 1: Retained Earning on Assets 34.21 (%).Trend:Increase 4.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.95 (%).Trend:Decrease 0.76% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 35.47 (%).Trend:Increase 4.48% than previous quarter

Overall: increasing (3.68%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 5.0 (USD).Trend:Decrease 72.22% than previous quarter
Year 2023 Quarter 2: Earning Per Share 10.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 17.0 (USD).Trend:Increase 70.0% than previous quarter

Overall: increasing (240.0%). Fluctuation: **Significant** (high variation).



Financial analysis of Q1-Q3 2023 shows a mixed financial picture. Liabilities on revenue decreased in the first quarter, increased in the second, then decreased again in the third quarter. Current assets on revenue demonstrated a similar pattern, with increases followed by a slight decrease. Cost efficiency shows a steady increase in the ratio of retained earnings to revenue, a positive sign. Investment efficiency also trended upwards. However, earnings per share show substantial, and at times dramatic, fluctuations, indicating a need for further investigation.