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 2335700000000.0 (%).Trend:Increase 8.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2411500000000.0 (%).Trend:Increase 3.25% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 2440900000000.0 (%).Trend:Increase 1.22% than previous quarter

Overall: increasing (4.5%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2688000000000.0 (%).Trend:Increase 11.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2759100000000.0 (%).Trend:Increase 2.65% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 2786700000000.0 (%).Trend:Increase 1.0% than previous quarter

Overall: increasing (3.67%). 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 7213700000000.0 (%).Trend:Increase 1.75% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 7269500000000.0 (%).Trend:Increase 0.77% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 7379300000000.0 (%).Trend:Increase 1.51% than previous quarter

Overall: increasing (2.3%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 318500000000.0 (%).Trend:Decrease 66.29% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 650600000000.0 (%).Trend:Increase 104.27% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1017300000000.0 (%).Trend:Increase 56.36% than previous quarter

Overall: increasing (219.4%). 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 74.06 (%).Trend:Decrease 3.4% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 73.84 (%).Trend:Decrease 0.3% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 75.62 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (2.11%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1-Q3 2023 demonstrate positive growth in working capital efficiency with liabilities and current assets on revenue increasing.  Cost efficiency also shows a positive trend, with retained earnings to revenue increasing steadily. However, the SG&A expense ratio shows significant fluctuations, and investment efficiency sees a slight overall increase.