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 38169800000.0 (%).Trend:Decrease 11.39% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48933800000.0 (%).Trend:Increase 28.2% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39588800000.0 (%).Trend:Decrease 19.1% than previous quarter

Overall: increasing (3.72%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 128846100000.0 (%).Trend:Increase 0.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 141045300000.0 (%).Trend:Increase 9.47% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 137733200000.0 (%).Trend:Decrease 2.35% than previous quarter

Overall: increasing (6.9%). 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 105998000000.0 (%).Trend:Increase 11.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 115445300000.0 (%).Trend:Increase 8.91% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 122664900000.0 (%).Trend:Increase 6.25% than previous quarter

Overall: increasing (15.72%). 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 41.63 (%).Trend:Increase 6.8% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 42.64 (%).Trend:Increase 2.43% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 45.86 (%).Trend:Increase 7.55% than previous quarter

Overall: increasing (10.16%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.77 (USD).Trend:Decrease 60.91% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.56 (USD).Trend:Increase 102.6% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.35 (USD).Trend:Increase 50.64% than previous quarter

Overall: increasing (205.19%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 indicate a mixed financial performance.  Liabilities on revenue show an increase with neutral fluctuation, while current assets on revenue exhibit an overall increase with little variation. Cost efficiency demonstrates a consistent rise in the ratio of retained earnings to revenue with low fluctuation. Investment efficiency shows a gradual upward trend in retained earnings on assets with limited fluctuation. Earnings per share show a considerable increase overall, with high variation.  The strong increase in earnings per share alongside stable cost and investment efficiency might suggest a positive financial outlook despite short-term volatility in working capital metrics.