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 41749900000.0 (%).Trend:Increase 164499211877.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.0 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 28.45 (%).Trend:Decrease 40.73% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 74835500000.0 (%).Trend:Increase 149163842834.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84.86 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 49.42 (%).Trend:Decrease 41.76% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high 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 20045600000.0 (%).Trend:Increase 150379594798.72% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 23.54 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 16.4 (%).Trend:Decrease 30.33% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high 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 19.84 (%).Trend:Increase 5.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 20.91 (%).Trend:Increase 5.39% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 23.71 (%).Trend:Increase 13.39% than previous quarter

Overall: increasing (19.51%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.78 (USD).Trend:Decrease 59.59% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.88 (USD).Trend:Increase 141.03% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.7 (USD).Trend:Increase 96.81% than previous quarter

Overall: increasing (374.36%). Fluctuation: **Significant** (high variation).



Financial statements for the first three quarters of 2023 highlight significant volatility in working capital efficiency and cost efficiency, characterized by drastic changes in liabilities on revenue, current assets on revenue, and the retained earnings-to-revenue ratio.  These metrics all show overall decreases with extreme fluctuations. In contrast, retained earnings on assets show a steady, albeit modest, increase. Earnings per share (EPS) indicates a substantial upward trend, but with substantial swings across the reported quarters.