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 18912800000.0 (%).Trend:Decrease 29.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19418300000.0 (%).Trend:Increase 2.67% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21824900000.0 (%).Trend:Increase 12.39% than previous quarter

Overall: increasing (15.4%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 33018600000.0 (%).Trend:Decrease 13.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 31494300000.0 (%).Trend:Decrease 4.62% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 39438000000.0 (%).Trend:Increase 25.22% than previous quarter

Overall: increasing (19.44%). Fluctuation: **Neutral** (moderate 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 166533400000.0 (%).Trend:Decrease 3.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 170424100000.0 (%).Trend:Increase 2.34% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 172701400000.0 (%).Trend:Increase 1.34% than previous quarter

Overall: increasing (3.7%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8674500000.0 (%).Trend:Decrease 67.21% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17291400000.0 (%).Trend:Increase 99.34% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26564100000.0 (%).Trend:Increase 53.63% than previous quarter

Overall: increasing (206.23%). 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 24.21 (%).Trend:Decrease 2.3% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.76 (%).Trend:Increase 2.27% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 24.99 (%).Trend:Increase 0.93% than previous quarter

Overall: increasing (3.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 10.04 (USD).Trend:Decrease 80.87% than previous quarter
Year 2023 Quarter 2: Earning Per Share 19.8 (USD).Trend:Increase 97.21% than previous quarter
Year 2023 Quarter 3: Earning Per Share 26.87 (USD).Trend:Increase 35.71% than previous quarter

Overall: increasing (167.63%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2023 show a mixed picture. Liabilities on revenue are increasing (15.4%) with little fluctuation.  Current assets on revenue also increased (19.44%) with moderate variation.  Cost efficiency demonstrates a slight rise (3.7%) in the ratio of retained earnings to revenue, showing little fluctuation.  Selling, general, and administrative (SG&A) expenses rose significantly (206.23%) with significant variation. Investment efficiency showed a slight increase (3.22%) in retained earnings on assets, with little variation. Earnings per share increased substantially (167.63%) with significant variability.  While some areas indicate progress, significant fluctuations exist, particularly in SG&A and EPS.