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 87927700000.0 (%).Trend:Decrease 15.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95637100000.0 (%).Trend:Increase 8.77% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 82792100000.0 (%).Trend:Decrease 13.43% than previous quarter

Overall: decreasing (-5.84%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 82088000000.0 (%).Trend:Decrease 10.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 91482300000.0 (%).Trend:Increase 11.44% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 82287300000.0 (%).Trend:Decrease 10.05% than previous quarter

Overall: increasing (0.24%). 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 29857400000.0 (%).Trend:Increase 30.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 31256500000.0 (%).Trend:Increase 4.69% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 35699300000.0 (%).Trend:Increase 14.21% than previous quarter

Overall: increasing (19.57%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25309500000.0 (%).Trend:Decrease 68.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51591800000.0 (%).Trend:Increase 103.84% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 78957000000.0 (%).Trend:Increase 53.04% than previous quarter

Overall: increasing (211.97%). 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 16.42 (%).Trend:Increase 40.34% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 16.42 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 19.54 (%).Trend:Increase 19.0% than previous quarter

Overall: increasing (19.0%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.97 (USD).Trend:Decrease 74.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.91 (USD).Trend:Increase 96.91% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.23 (USD).Trend:Increase 69.11% than previous quarter

Overall: increasing (232.99%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2023 to Q3 2023 reveal a mixed financial picture.  Liabilities and current assets on revenue display minor fluctuations, but overall decreasing trends.  Cost efficiency (ratio of retained earnings to revenue) is trending upward. However, SG&A expense ratio shows substantial volatility.  Investment efficiency and earnings per share are increasing but with considerable variation.