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 353189400000.0 (%).Trend:Increase 8.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 111299700000.0 (%).Trend:Decrease 68.49% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 103432100000.0 (%).Trend:Decrease 7.07% than previous quarter

Overall: decreasing (-70.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 362776300000.0 (%).Trend:Increase 10.54% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 107310600000.0 (%).Trend:Decrease 70.42% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 88892600000.0 (%).Trend:Decrease 17.16% than previous quarter

Overall: decreasing (-75.5%). Fluctuation: **Significant** (high 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 337846500000.0 (%).Trend:Increase 4.4% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 362996300000.0 (%).Trend:Increase 7.44% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 365942100000.0 (%).Trend:Increase 0.81% than previous quarter

Overall: increasing (8.32%). 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 14.46 (%).Trend:Decrease 3.21% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 17.03 (%).Trend:Increase 17.77% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 16.81 (%).Trend:Decrease 1.29% than previous quarter

Overall: increasing (16.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.92 (USD).Trend:Decrease 62.57% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.4 (USD).Trend:Increase 129.17% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.33 (USD).Trend:Increase 21.14% than previous quarter

Overall: increasing (177.6%). Fluctuation: **Significant** (high variation).



Financial statement analysis for Q1 2023 to Q3 2023 highlights significant instability in working capital. Both liabilities and current assets on revenue declined substantially and erratically. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a consistent, albeit slight, upward trend. Investment efficiency also displays a positive, steady trend. Earnings per share (EPS) shows a considerable overall increase, but considerable fluctuations within the reporting period.