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 36957400000.0 (%).Trend:Decrease 13.32% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40668600000.0 (%).Trend:Increase 10.04% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 41899400000.0 (%).Trend:Increase 3.03% than previous quarter

Overall: increasing (13.37%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 34108800000.0 (%).Trend:Decrease 25.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 34813400000.0 (%).Trend:Increase 2.07% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 35281200000.0 (%).Trend:Increase 1.34% than previous quarter

Overall: increasing (3.44%). 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 159383500000.0 (%).Trend:Increase 5.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 166400500000.0 (%).Trend:Increase 4.4% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 174164700000.0 (%).Trend:Increase 4.67% than previous quarter

Overall: increasing (9.27%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5928300000.0 (%).Trend:Decrease 58.95% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12708700000.0 (%).Trend:Increase 114.37% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18200000000.0 (%).Trend:Increase 43.21% than previous quarter

Overall: increasing (207.0%). 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 75.67 (%).Trend:Increase 9.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 77.38 (%).Trend:Increase 2.26% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 78.02 (%).Trend:Increase 0.83% than previous quarter

Overall: increasing (3.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.02 (USD).Trend:Decrease 79.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.68 (USD).Trend:Increase 162.75% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.51 (USD).Trend:Increase 68.28% than previous quarter

Overall: increasing (342.16%). Fluctuation: **Significant** (high variation).



The Q1 2023-Q3 2023 financial data indicates a modest increase in liabilities and current assets on revenue, along with a substantial rise in the ratio of retained earnings to revenue, suggesting improved cost efficiency.  However, a substantial increase in the SG&A expense ratio needs attention.  Retained earnings on assets showed small growth.  Importantly, earnings per share saw a significant increase overall.