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 8850200000.0 (%).Trend:Decrease 15.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 9164100000.0 (%).Trend:Increase 3.55% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 9603700000.0 (%).Trend:Increase 4.8% than previous quarter

Overall: increasing (8.51%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 18518800000.0 (%).Trend:Decrease 14.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 20377300000.0 (%).Trend:Increase 10.04% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 18984200000.0 (%).Trend:Decrease 6.84% than previous quarter

Overall: increasing (2.51%). 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 12101700000.0 (%).Trend:Decrease 27.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 12454800000.0 (%).Trend:Increase 2.92% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 12506300000.0 (%).Trend:Increase 0.41% than previous quarter

Overall: increasing (3.34%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2142300000.0 (%).Trend:Decrease 63.88% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4595100000.0 (%).Trend:Increase 114.49% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7011100000.0 (%).Trend:Increase 52.58% than previous quarter

Overall: increasing (227.27%). 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 35.98 (%).Trend:Decrease 11.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 35.43 (%).Trend:Decrease 1.53% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 37.38 (%).Trend:Increase 5.5% than previous quarter

Overall: increasing (3.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.2 (USD).Trend:Increase 25.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.12 (USD).Trend:Decrease 160.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.18 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (-190.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2023 to Q3 2023 suggest overall improvement in various financial metrics, except for a significant fluctuation in the selling, general, and administrative (SG&A) expense ratio. Liabilities and current assets on revenue demonstrate a slight positive trend. The ratio of retained earnings to revenue is also increasing, but with limited fluctuation. Investment efficiency (retained earnings on assets) also shows improvement. However, earnings per share show significant fluctuations, with a mix of positive and negative trends.