Working Capital Efficiency
The data from Quater 3 in 2023 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2023 Quarter 3: Liabilities on Revenue 69910400000.0 (%).Trend:Decrease 3.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 72192100000.0 (%).Trend:Increase 1.41% than previous quarter

Overall: decreasing (-1.79%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 3: Current assets on Revenue 170706900000.0 (%).Trend:Decrease 0.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 172106100000.0 (%).Trend:Increase 1.79% than previous quarter

Overall: increasing (0.96%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2023 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 54887400000.0 (%).Trend:Increase 2.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 53447000000.0 (%).Trend:Increase 1.54% than previous quarter

Overall: increasing (4.27%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11137900000.0 (%).Trend:Increase 46.8% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7587000000.0 (%).Trend:Increase 98.62% than previous quarter

Overall: increasing (191.58%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2023 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2023 Quarter 3: Retained Earning on Assets 23.53 (%).Trend:Increase 1.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.16 (%).Trend:Increase 0.26% than previous quarter

Overall: increasing (1.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 3: Earning Per Share 1.32 (USD).Trend:Increase 78.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.74 (USD).Trend:Increase 111.43% than previous quarter

Overall: increasing (277.14%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2023 to Q3 2023 data, Liabilities on Revenue decreased slightly (-1.79%), while Current Assets on Revenue increased marginally (0.96%), both with low fluctuation. Retained Earnings to Revenue increased (4.27%) with low fluctuation, contrasting with the significant increase in SG&A expenses (191.58%) and high fluctuation. Retained Earnings on Assets increased slightly (1.86%), while Earnings Per Share increased significantly (277.14%), exhibiting high variation.