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 174540000000.0 (%).Trend:Decrease 28.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 170960000000.0 (%).Trend:Decrease 2.05% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 174960000000.0 (%).Trend:Increase 2.34% than previous quarter

Overall: increasing (0.24%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 357750000000.0 (%).Trend:Decrease 21.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 344060000000.0 (%).Trend:Decrease 3.83% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 363130000000.0 (%).Trend:Increase 5.54% than previous quarter

Overall: increasing (1.5%). 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 634730000000.0 (%).Trend:Increase 0.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 644810000000.0 (%).Trend:Increase 1.59% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 661510000000.0 (%).Trend:Increase 2.59% than previous quarter

Overall: increasing (4.22%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82060000000.0 (%).Trend:Decrease 65.69% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 162990000000.0 (%).Trend:Increase 98.62% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 253070000000.0 (%).Trend:Increase 55.27% than previous quarter

Overall: increasing (208.4%). 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 91.31 (%).Trend:Increase 17.94% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 95.76 (%).Trend:Increase 4.87% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 93.97 (%).Trend:Decrease 1.87% than previous quarter

Overall: increasing (2.91%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.76 (USD).Trend:Decrease 77.49% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 70.45% than previous quarter
Year 2023 Quarter 3: Earning Per Share 7.0 (USD).Trend:Increase 133.33% than previous quarter

Overall: increasing (297.73%). Fluctuation: **Significant** (high variation).



Analysis of Q1 2023 to Q3 2023 financial data reveals generally positive trends, but with significant variations in certain areas.  Liabilities and current assets on revenue showed modest increases with low volatility.  Retained earnings to revenue also increased steadily, indicating improved profitability.  Conversely, SG&A expenses showed dramatic growth, requiring further investigation.  Investment efficiency, as measured by retained earnings on assets, shows a slight increase, but earnings per share demonstrated significant volatility.