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 190530000000.0 (%).Trend:Decrease 12.22% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 233720000000.0 (%).Trend:Increase 22.67% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 256880000000.0 (%).Trend:Increase 9.91% than previous quarter

Overall: increasing (34.82%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 334150000000.0 (%).Trend:Increase 2.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 354460000000.0 (%).Trend:Increase 6.08% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 353640000000.0 (%).Trend:Decrease 0.23% than previous quarter

Overall: increasing (5.83%). 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 136840000000.0 (%).Trend:Increase 6.86% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 145450000000.0 (%).Trend:Increase 6.29% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 155870000000.0 (%).Trend:Increase 7.16% than previous quarter

Overall: increasing (13.91%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7520000000.0 (%).Trend:Decrease 63.78% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15050000000.0 (%).Trend:Increase 100.13% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22440000000.0 (%).Trend:Increase 49.1% than previous quarter

Overall: increasing (198.4%). 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 27.31 (%).Trend:Increase 2.98% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.86 (%).Trend:Increase 2.01% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 30.19 (%).Trend:Increase 8.36% than previous quarter

Overall: increasing (10.55%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows increasing liabilities on revenue (34.82%) with moderate fluctuation. Current assets on revenue also trend upwards (5.83%) with low variation. Cost efficiency demonstrates a significant increase in SG&A expense ratio (198.4%), exhibiting high fluctuation. Investment efficiency shows a consistent upward trend (10.55%) in retained earnings on assets with low fluctuation.  Overall, the company's financial performance exhibits increases in working capital and investment efficiency, but significant fluctuations in SG&A expenses warrant further investigation.