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 107755200000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 106614800000.0 (%).Trend:Decrease 1.06% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 85294400000.0 (%).Trend:Decrease 20.0% than previous quarter

Overall: decreasing (-20.84%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 322411400000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 327814600000.0 (%).Trend:Increase 1.68% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 314164100000.0 (%).Trend:Decrease 4.16% than previous quarter

Overall: decreasing (-2.56%). 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 355542500000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 371653700000.0 (%).Trend:Increase 4.53% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 393177500000.0 (%).Trend:Increase 5.79% than previous quarter

Overall: increasing (10.59%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15635500000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30655000000.0 (%).Trend:Increase 96.06% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46950300000.0 (%).Trend:Increase 53.16% than previous quarter

Overall: increasing (200.28%). 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 56.67 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.31 (%).Trend:Increase 1.13% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 60.3 (%).Trend:Increase 5.22% than previous quarter

Overall: increasing (6.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 50.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter

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



Working capital efficiency shows a decrease in liabilities on revenue by -20.84% and a decrease in current assets on revenue by -2.56% across Q1-Q3 2023.  Cost efficiency shows a significant increase (200.28%) in SG&A expense ratio, while the ratio of retained earnings to revenue is increasing by 10.59% with low variation.  Investment efficiency shows a modest increase (6.41%) in retained earnings on assets with low fluctuation. Earnings per share are increasing significantly (150%) from Q1 to Q3 2023.  These figures suggest potential areas for improvement in working capital management and cost control, but overall positive trends in retained earnings and earnings per share are evident.