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 18912800000.0 (%).Trend:Decrease 29.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19418300000.0 (%).Trend:Increase 2.67% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21824900000.0 (%).Trend:Increase 12.39% than previous quarter

Overall: increasing (15.4%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 33018600000.0 (%).Trend:Decrease 13.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 31494300000.0 (%).Trend:Decrease 4.62% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 39438000000.0 (%).Trend:Increase 25.22% than previous quarter

Overall: increasing (19.44%). Fluctuation: **Neutral** (moderate 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 166533400000.0 (%).Trend:Decrease 3.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 170424100000.0 (%).Trend:Increase 2.34% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 172701400000.0 (%).Trend:Increase 1.34% than previous quarter

Overall: increasing (3.7%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8674500000.0 (%).Trend:Decrease 67.21% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17291400000.0 (%).Trend:Increase 99.34% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26564100000.0 (%).Trend:Increase 53.63% than previous quarter

Overall: increasing (206.23%). 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 24.21 (%).Trend:Decrease 2.3% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.76 (%).Trend:Increase 2.27% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 24.99 (%).Trend:Increase 0.93% than previous quarter

Overall: increasing (3.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 10.04 (USD).Trend:Decrease 80.87% than previous quarter
Year 2023 Quarter 2: Earning Per Share 19.8 (USD).Trend:Increase 97.21% than previous quarter
Year 2023 Quarter 3: Earning Per Share 26.87 (USD).Trend:Increase 35.71% than previous quarter

Overall: increasing (167.63%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 financial data indicates a generally positive trend. Liabilities on revenue increased by 15.4% with minimal variation. Current assets on revenue also increased by 19.44% with moderate variation. Cost efficiency showed a slight increase (3.7%) in the ratio of retained earnings to revenue, with little variation. SG&A expenses significantly increased by 206.23%, demonstrating significant variability.  Investment efficiency continued its growth trajectory with a 3.22% increase in retained earnings on assets. Earnings per share increased substantially by 167.63%, with considerable variation. Overall, a positive trend in working capital and earnings, but notable variation in SG&A.