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 analysis for Q1 2023 to Q3 2023 reveals continued volatility in working capital efficiency. Liabilities on revenue decreased by -70.71% and current assets on revenue by -75.5%, both with significant fluctuations. Cost efficiency (ratio of retained earnings to revenue) shows a modest increase (8.32%) with minimal variation.  Investment efficiency also displays a modest positive trend (16.25%) with little fluctuation. Earnings per share (EPS) increased significantly (177.6%), but exhibits high variability across the quarters.