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 56248100000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53824200000.0 (%).Trend:Decrease 4.31% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 55041300000.0 (%).Trend:Increase 2.26% than previous quarter

Overall: decreasing (-2.15%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 77104400000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 76743500000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 77853400000.0 (%).Trend:Increase 1.45% than previous quarter

Overall: increasing (0.97%). 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 65601700000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 67237100000.0 (%).Trend:Increase 2.49% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 69357600000.0 (%).Trend:Increase 3.15% than previous quarter

Overall: increasing (5.73%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5343800000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10744100000.0 (%).Trend:Increase 101.06% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16114800000.0 (%).Trend:Increase 49.99% than previous quarter

Overall: increasing (201.56%). 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 44.69 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 45.86 (%).Trend:Increase 2.62% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 46.76 (%).Trend:Increase 1.96% than previous quarter

Overall: increasing (4.63%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.66 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.63 (USD).Trend:Increase 146.97% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.93 (USD).Trend:Increase 79.75% than previous quarter

Overall: increasing (343.94%). Fluctuation: **Significant** (high variation).



The analysis of Q1-Q3 2023 data reveals several key trends. Liabilities relative to revenue decreased slightly (-2.15%) with minor fluctuation, while current assets relative to revenue increased slightly (0.97%), again with low variation.  Retained earnings to revenue increased significantly (5.73%), displaying low fluctuation, whereas SG&A expenses increased substantially (201.56%), showing significant fluctuation. Retained earnings on assets and earnings per share showed increases of 4.63% and 343.94% respectively, with low and high fluctuation, respectively.