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 3184200000000.0 (%).Trend:Increase 5.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 3531400000000.0 (%).Trend:Increase 10.9% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 3312400000000.0 (%).Trend:Decrease 6.2% than previous quarter

Overall: increasing (4.03%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 4566000000000.0 (%).Trend:Increase 7.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 4700000000000.0 (%).Trend:Increase 2.93% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 4800500000000.0 (%).Trend:Increase 2.14% than previous quarter

Overall: increasing (5.14%). 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 4545700000000.0 (%).Trend:Increase 4.97% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4709400000000.0 (%).Trend:Increase 3.6% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 4988800000000.0 (%).Trend:Increase 5.93% than previous quarter

Overall: increasing (9.75%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 146300000000.0 (%).Trend:Decrease 64.93% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 299100000000.0 (%).Trend:Increase 104.44% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 461500000000.0 (%).Trend:Increase 54.3% than previous quarter

Overall: increasing (215.45%). 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 54.34 (%).Trend:Increase 1.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 55.13 (%).Trend:Increase 1.45% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 57.48 (%).Trend:Increase 4.26% than previous quarter

Overall: increasing (5.78%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.76 (USD).Trend:Decrease 62.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 9.46 (USD).Trend:Increase 151.6% than previous quarter
Year 2023 Quarter 3: Earning Per Share 14.93 (USD).Trend:Increase 57.82% than previous quarter

Overall: increasing (297.07%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 of 2023 reveal a modest increase in working capital efficiency (liabilities and current assets on revenue), with little fluctuation. Cost efficiency displays a notable increase in SG&A expense ratios with substantial variation, in contrast to consistent growth in retained earnings on assets (5.78%)  with low fluctuation. Earning per share experienced a significant increase (297.07%) marked by substantial fluctuations.  The data suggest a possible issue with SG&A expense management and fluctuating earnings per share.