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 74201200000.0 (%).Trend:Increase 35.46% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 79844700000.0 (%).Trend:Increase 7.61% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 59822700000.0 (%).Trend:Decrease 25.08% than previous quarter

Overall: decreasing (-19.38%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 193514500000.0 (%).Trend:Increase 10.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 199139300000.0 (%).Trend:Increase 2.91% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 195188900000.0 (%).Trend:Decrease 1.98% than previous quarter

Overall: increasing (0.87%). 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 108130900000.0 (%).Trend:Decrease 0.81% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 108092000000.0 (%).Trend:Decrease 0.04% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 110288700000.0 (%).Trend:Increase 2.03% than previous quarter

Overall: increasing (2.0%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6645200000.0 (%).Trend:Decrease 62.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13882500000.0 (%).Trend:Increase 108.91% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20679900000.0 (%).Trend:Increase 48.96% than previous quarter

Overall: increasing (211.2%). Fluctuation: **Significant** (high variation).


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 38.9 (%).Trend:Decrease 7.45% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.41 (%).Trend:Decrease 1.26% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 39.89 (%).Trend:Increase 3.85% than previous quarter

Overall: increasing (2.54%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.28 (USD).Trend:Decrease 88.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.16 (USD).Trend:Increase 314.29% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.84 (USD).Trend:Increase 144.83% than previous quarter

Overall: increasing (914.29%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2023 show a complex financial performance. Liabilities on revenue decreased (-19.38%) with moderate fluctuation, while current assets increased slightly (0.87%). Cost efficiency demonstrates a positive trend in the ratio of retained earnings to revenue (2.0%), with minimal variation. SG&A expense ratios show a substantial increase (211.2%) with significant fluctuation. Investment efficiency saw a slight gain (2.54%) in retained earnings on assets with little fluctuation. Earnings per share rose significantly (914.29%) with considerable volatility.