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 1008100000000.0 (%).Trend:Decrease 14.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 786600000000.0 (%).Trend:Decrease 21.97% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 846300000000.0 (%).Trend:Increase 7.59% than previous quarter

Overall: decreasing (-16.05%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2109800000000.0 (%).Trend:Increase 11.05% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1907300000000.0 (%).Trend:Decrease 9.6% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 2047600000000.0 (%).Trend:Increase 7.36% than previous quarter

Overall: decreasing (-2.95%). 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 1851700000000.0 (%).Trend:Increase 16.97% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1928000000000.0 (%).Trend:Increase 4.12% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 2016300000000.0 (%).Trend:Increase 4.58% than previous quarter

Overall: increasing (8.89%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 62300000000.0 (%).Trend:Decrease 66.98% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 123800000000.0 (%).Trend:Increase 98.72% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 185400000000.0 (%).Trend:Increase 49.76% than previous quarter

Overall: increasing (197.59%). 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 37.02 (%).Trend:Increase 9.95% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 39.87 (%).Trend:Increase 7.7% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 41.15 (%).Trend:Increase 3.21% than previous quarter

Overall: increasing (11.16%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 88.84% 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 5.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: increasing (400.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 reveal a complex financial situation.  Liabilities on revenue decreased overall but fluctuated moderately. Current assets on revenue also decreased slightly with minor variations.  Retained earnings to revenue showed a consistent upward trend, indicating improved profitability. However, SG&A expense ratios showed significant fluctuations, indicating potential issues with cost control. Earnings per share saw substantial growth but with significant fluctuations.  Overall, there is positive growth, but significant fluctuation in spending and earnings per share is a key concern.