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 33576200000.0 (%).Trend:Increase 16.35% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 31952600000.0 (%).Trend:Decrease 4.84% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 36248500000.0 (%).Trend:Increase 13.44% than previous quarter

Overall: increasing (7.96%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 21810700000.0 (%).Trend:Increase 2.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 20992000000.0 (%).Trend:Decrease 3.75% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 28994000000.0 (%).Trend:Increase 38.12% than previous quarter

Overall: increasing (32.93%). Fluctuation: **Neutral** (moderate 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 7332700000.0 (%).Trend:Increase 130.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 9829800000.0 (%).Trend:Increase 34.05% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 11926100000.0 (%).Trend:Increase 21.33% than previous quarter

Overall: increasing (62.64%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9250500000.0 (%).Trend:Decrease 65.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18598500000.0 (%).Trend:Increase 101.05% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27783500000.0 (%).Trend:Increase 49.39% than previous quarter

Overall: increasing (200.35%). 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 2.08 (%).Trend:Increase 110.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 2.67 (%).Trend:Increase 28.37% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 3.09 (%).Trend:Increase 15.73% than previous quarter

Overall: increasing (48.56%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Q1 2023 to Q3 2023 financial statements suggest a slightly positive, but volatile, financial performance.  Liabilities and current assets on revenue both trend upwards with minor variation.  Cost efficiency, specifically the retained earnings to revenue ratio, show moderate increases. SG&A expenses exhibit high fluctuations with downward trends in some quarters.   Invest efficiency maintains an increasing trend with moderate quarter-to-quarter variation.