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 2398000000.0 (%).Trend:Increase 5.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1799900000.0 (%).Trend:Decrease 24.94% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1778300000.0 (%).Trend:Decrease 1.2% than previous quarter

Overall: decreasing (-25.84%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 12101500000.0 (%).Trend:Increase 10.61% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 11957600000.0 (%).Trend:Decrease 1.19% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 13064200000.0 (%).Trend:Increase 9.25% than previous quarter

Overall: increasing (7.96%). 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 11931300000.0 (%).Trend:Increase 13.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 12775900000.0 (%).Trend:Increase 7.08% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 13859900000.0 (%).Trend:Increase 8.48% than previous quarter

Overall: increasing (16.16%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 849000000.0 (%).Trend:Decrease 64.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1629400000.0 (%).Trend:Increase 91.92% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2471900000.0 (%).Trend:Increase 51.71% than previous quarter

Overall: increasing (191.15%). 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 78.7 (%).Trend:Increase 2.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 82.77 (%).Trend:Increase 5.17% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 83.86 (%).Trend:Increase 1.32% than previous quarter

Overall: increasing (6.56%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 48.48% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.4 (USD).Trend:Increase 135.29% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.7 (USD).Trend:Increase 75.0% than previous quarter

Overall: increasing (311.76%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 reveals a mixed financial performance.  Liabilities on revenue are decreasing, while current assets are increasing, suggesting a shift in working capital management. Cost efficiency shows significant fluctuation in SG&A expense ratios. Retained earnings to revenue and investment efficiency are improving steadily.  Earnings per share exhibit significant growth but are highly volatile.