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 2707000000000.0 (%).Trend:Decrease 1.25% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2805600000000.0 (%).Trend:Increase 3.64% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 2823400000000.0 (%).Trend:Increase 0.63% than previous quarter

Overall: increasing (4.3%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2691200000000.0 (%).Trend:Decrease 20.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2826300000000.0 (%).Trend:Increase 5.02% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 3017400000000.0 (%).Trend:Increase 6.76% than previous quarter

Overall: increasing (12.12%). 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 4495500000000.0 (%).Trend:Increase 11.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4623600000000.0 (%).Trend:Increase 2.85% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 4579400000000.0 (%).Trend:Decrease 0.96% than previous quarter

Overall: increasing (1.87%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 382700000000.0 (%).Trend:Decrease 58.39% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 744100000000.0 (%).Trend:Increase 94.43% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1131500000000.0 (%).Trend:Increase 52.06% than previous quarter

Overall: increasing (195.66%). 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 22.24 (%).Trend:Increase 11.59% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 22.57 (%).Trend:Increase 1.48% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 22.47 (%).Trend:Decrease 0.44% than previous quarter

Overall: increasing (1.03%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for Q1-Q3 2023 indicates a generally positive financial performance. Liabilities on revenue are steadily rising (4.3%). Current assets are also increasing (12.12%), despite significant fluctuations in Q1.  Cost efficiency is marginally improving (1.87%) in terms of the retained earnings to revenue ratio.  However, the Selling, General, and Administrative (SG&A) expense ratio shows notable volatility (195.66%), suggesting potential operational adjustments. Investment efficiency (retained earnings on assets) shows a slight upward trend (1.03%).