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 95308300000.0 (%).Trend:Increase 1.44% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95599900000.0 (%).Trend:Increase 0.31% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 88762800000.0 (%).Trend:Decrease 7.15% than previous quarter

Overall: decreasing (-6.87%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 259781500000.0 (%).Trend:Increase 7.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 288256800000.0 (%).Trend:Increase 10.96% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 273057200000.0 (%).Trend:Decrease 5.27% than previous quarter

Overall: increasing (5.11%). 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 104461900000.0 (%).Trend:Increase 6.92% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 112194400000.0 (%).Trend:Increase 7.4% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 119718400000.0 (%).Trend:Increase 6.71% than previous quarter

Overall: increasing (14.6%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28705700000.0 (%).Trend:Decrease 68.79% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59121200000.0 (%).Trend:Increase 105.96% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 91104600000.0 (%).Trend:Increase 54.1% than previous quarter

Overall: increasing (217.37%). 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 27.49 (%).Trend:Increase 0.84% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.34 (%).Trend:Decrease 0.55% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 29.64 (%).Trend:Increase 8.41% than previous quarter

Overall: increasing (7.82%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 81.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.0 (USD).Trend:Increase 250.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 11.0 (USD).Trend:Increase 57.14% than previous quarter

Overall: increasing (450.0%). Fluctuation: **Significant** (high variation).



The provided financial statements for Q1-Q3 2023 show a mix of positive and concerning trends.  Liabilities on revenue are slightly decreasing, while current assets on revenue are increasing, indicating stable working capital efficiency with low variation.  The ratio of retained earnings to revenue demonstrates a positive upward trend, suggesting growing profitability.  However, the selling, general, and administrative (SG&A) expense ratio is increasing drastically, which is concerning due to its high volatility. Investment efficiency, measured by retained earnings on assets, is also increasing, with stable fluctuation. Earnings per share (EPS) increased significantly and exhibit high fluctuation.  This suggests growth potential, but management needs to understand the causes behind the significant SG&A increase and potential fluctuations in EPS.