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 83625300000.0 (%).Trend:Increase 11.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 86077400000.0 (%).Trend:Increase 2.93% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 81049100000.0 (%).Trend:Decrease 5.84% than previous quarter

Overall: decreasing (-3.08%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 169771100000.0 (%).Trend:Increase 0.13% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 171847200000.0 (%).Trend:Increase 1.22% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 186738100000.0 (%).Trend:Increase 8.67% than previous quarter

Overall: increasing (9.99%). 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 201745700000.0 (%).Trend:Increase 15.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 214627300000.0 (%).Trend:Increase 6.39% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 230681500000.0 (%).Trend:Increase 7.48% than previous quarter

Overall: increasing (14.34%). 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 24.65 (%).Trend:Increase 14.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.72 (%).Trend:Increase 4.34% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 24.07 (%).Trend:Decrease 6.42% than previous quarter

Overall: decreasing (-2.35%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 71.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.47 (USD).Trend:Increase 137.1% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.53 (USD).Trend:Increase 72.11% than previous quarter

Overall: increasing (308.06%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 financial statements show a somewhat mixed performance. Liabilities on revenue show a slight decline, while current assets exhibit consistent growth. Cost efficiency, based on retained earnings to revenue, continues an upward trend. However, investment efficiency, utilizing retained earnings on assets, has a slightly negative trend. Earnings per share (EPS) displays a remarkable increase from Q1 to Q3 but with considerable fluctuations across the period.  This highlights the importance of examining the specific drivers behind the different financial performance metrics.