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 53448500000.0 (%).Trend:Decrease 2.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56778700000.0 (%).Trend:Increase 6.23% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 55317100000.0 (%).Trend:Decrease 2.57% than previous quarter

Overall: increasing (3.5%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 144107300000.0 (%).Trend:Increase 4.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 143652000000.0 (%).Trend:Decrease 0.32% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 141234700000.0 (%).Trend:Decrease 1.68% than previous quarter

Overall: decreasing (-1.99%). 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 81256400000.0 (%).Trend:Increase 17.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 87917900000.0 (%).Trend:Increase 8.2% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 94942200000.0 (%).Trend:Increase 7.99% than previous quarter

Overall: increasing (16.84%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12157400000.0 (%).Trend:Decrease 61.86% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24820900000.0 (%).Trend:Increase 104.16% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36628800000.0 (%).Trend:Increase 47.57% than previous quarter

Overall: increasing (201.29%). 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 26.5 (%).Trend:Increase 13.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.95 (%).Trend:Increase 5.47% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 30.34 (%).Trend:Increase 8.55% than previous quarter

Overall: increasing (14.49%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 33.33% than previous quarter

Overall: increasing (300.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 show a mixed financial picture.  Liabilities and current assets on revenue are trending upward and downward, respectively, with slight variations.  Retained earnings show a steady and consistent growth trend, but the Selling, General, and Administrative (SG&A) expense ratio displays significant volatility.  Earnings per share (EPS) are also highly variable, experiencing substantial growth in recent quarters.  The report highlights a need for close monitoring of SG&A expenses and EPS fluctuations.