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 140665900000.0 (%).Trend:Increase 34.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 148147600000.0 (%).Trend:Increase 5.32% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 162898700000.0 (%).Trend:Increase 9.96% than previous quarter

Overall: increasing (15.81%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 145902400000.0 (%).Trend:Increase 7.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 150032300000.0 (%).Trend:Increase 2.83% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 181223200000.0 (%).Trend:Increase 20.79% than previous quarter

Overall: increasing (24.21%). 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 90560600000.0 (%).Trend:Increase 12.56% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96793000000.0 (%).Trend:Increase 6.88% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 106500600000.0 (%).Trend:Increase 10.03% than previous quarter

Overall: increasing (17.6%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13503200000.0 (%).Trend:Decrease 62.25% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27146200000.0 (%).Trend:Increase 101.04% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41439700000.0 (%).Trend:Increase 52.65% than previous quarter

Overall: increasing (206.89%). 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 31.89 (%).Trend:Increase 1.05% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.2 (%).Trend:Increase 4.11% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 33.91 (%).Trend:Increase 2.14% than previous quarter

Overall: increasing (6.33%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 80.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 6.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (500.0%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2023 shows increasing trends in working capital efficiency. Liabilities on revenue are steadily increasing (15.81%), and current assets on revenue show similar increases (24.21%). Cost efficiency reveals a strong increase in selling, general, and administrative (SG&A) expenses (206.89%).  The retained earnings to revenue ratio also shows a positive trend (17.6%). Investment efficiency indicates consistent growth in retained earnings on assets (6.33%). Earnings per share show a significant increase, going from low to high (500%). This suggests overall positive financial momentum, but potential red flags exist in the significant increase in SG&A and the high volatility of earnings per share.