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 15851400000.0 (%).Trend:Decrease 20.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 13709900000.0 (%).Trend:Decrease 13.51% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 14011200000.0 (%).Trend:Increase 2.2% than previous quarter

Overall: decreasing (-11.61%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 71962400000.0 (%).Trend:Increase 9.85% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 74833500000.0 (%).Trend:Increase 3.99% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 68643900000.0 (%).Trend:Decrease 8.27% than previous quarter

Overall: decreasing (-4.61%). 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 90933500000.0 (%).Trend:Increase 17.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96802300000.0 (%).Trend:Increase 6.45% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 97849600000.0 (%).Trend:Increase 1.08% than previous quarter

Overall: increasing (7.61%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4219700000.0 (%).Trend:Decrease 61.76% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8580100000.0 (%).Trend:Increase 103.33% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12781300000.0 (%).Trend:Increase 48.96% than previous quarter

Overall: increasing (202.9%). 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 76.55 (%).Trend:Increase 4.71% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 78.82 (%).Trend:Increase 2.97% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 78.44 (%).Trend:Decrease 0.48% than previous quarter

Overall: increasing (2.47%). Fluctuation: **Little** (low variation).

Earning Per Share


The Q1 2023 to Q3 2023 financial statements reveal a mixed financial performance. Liabilities on revenue show a slight overall decrease, with some volatility. Current assets on revenue also trend downwards. Cost efficiency shows an increase in the ratio of retained earnings to revenue, albeit with minor fluctuation.  However, the Selling, General, and Administrative (SG&A) expense ratio is showing significant increases and decreases, suggesting operational inefficiencies or strategic shifts.  Investment efficiency exhibits a slightly positive trend in retained earnings on assets.  Further analysis is needed to ascertain the root causes of these trends and patterns.