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 61155800000.0 (%).Trend:Increase 5.85% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.7 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 17.83 (%).Trend:Decrease 33.22% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 85328500000.0 (%).Trend:Increase 13.79% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 38.09 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 25.72 (%).Trend:Decrease 32.48% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high 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 76979900000.0 (%).Trend:Increase 7.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 35.16 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 24.35 (%).Trend:Decrease 30.75% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 40.77 (%).Trend:Increase 2.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 40.95 (%).Trend:Increase 0.44% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 41.48 (%).Trend:Increase 1.29% than previous quarter

Overall: increasing (1.74%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.05 (USD).Trend:Decrease 60.08% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.07 (USD).Trend:Increase 97.14% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.02 (USD).Trend:Increase 45.89% than previous quarter

Overall: increasing (187.62%). Fluctuation: **Significant** (high variation).



The financial statements reveal significant fluctuations in key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, decreased dramatically in Q2 2023, and continued the downtrend.  The ratio of retained earnings to revenue also declined significantly across quarters, highlighting unstable cost efficiency.  Interestingly, retained earnings on assets show a steady and small increase, indicating consistent investment efficiency.  Earnings per share, however, displayed significant swings, increasing sharply from Q1 to Q3 2023.