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 30332900000.0 (%).Trend:Increase 0.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 31512900000.0 (%).Trend:Increase 3.89% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 32966400000.0 (%).Trend:Increase 4.61% than previous quarter

Overall: increasing (8.68%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 70977600000.0 (%).Trend:Decrease 2.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 60933500000.0 (%).Trend:Decrease 14.15% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 64480800000.0 (%).Trend:Increase 5.82% than previous quarter

Overall: decreasing (-9.15%). 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 190285800000.0 (%).Trend:Increase 4.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 192386500000.0 (%).Trend:Increase 1.1% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 193869400000.0 (%).Trend:Increase 0.77% than previous quarter

Overall: increasing (1.88%). 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 61.06 (%).Trend:Decrease 4.28% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 61.96 (%).Trend:Increase 1.47% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 60.69 (%).Trend:Decrease 2.05% than previous quarter

Overall: decreasing (-0.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 80.07% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.03 (USD).Trend:Increase 83.93% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.4 (USD).Trend:Increase 35.92% than previous quarter

Overall: increasing (150.0%). Fluctuation: **Significant** (high variation).



Financial analysis of Q1-Q3 2023 reveals increasing liabilities on revenue (8.68%, little fluctuation), and a decreasing trend in current assets on revenue (-9.15%, little fluctuation). Cost efficiency shows a gradual increase in the ratio of retained earnings to revenue (1.88%, little fluctuation). Investment efficiency exhibits a slight decrease in retained earnings on assets (-0.61%, little fluctuation). Earnings per share display considerable volatility, decreasing sharply in Q1, rebounding in Q2 and again increasing in Q3.  The overall increase in EPS (150%) alongside the significant fluctuation in earnings, is the main point.