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 6731500000.0 (%).Trend:Decrease 14.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 7299400000.0 (%).Trend:Increase 8.44% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 6384300000.0 (%).Trend:Decrease 12.54% than previous quarter

Overall: decreasing (-5.16%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 27157900000.0 (%).Trend:Decrease 3.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 27249600000.0 (%).Trend:Increase 0.34% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 26196300000.0 (%).Trend:Decrease 3.87% than previous quarter

Overall: decreasing (-3.54%). 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 18021200000.0 (%).Trend:Increase 0.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 17955000000.0 (%).Trend:Decrease 0.37% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 17875100000.0 (%).Trend:Decrease 0.45% than previous quarter

Overall: decreasing (-0.81%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1148400000.0 (%).Trend:Decrease 68.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2307600000.0 (%).Trend:Increase 100.94% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3551200000.0 (%).Trend:Increase 53.89% than previous quarter

Overall: increasing (209.23%). 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 57.85 (%).Trend:Increase 2.88% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.58 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 58.95 (%).Trend:Increase 2.38% than previous quarter

Overall: increasing (1.9%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 80.39% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.26 (USD).Trend:Increase 30.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.3 (USD).Trend:Increase 15.38% than previous quarter

Overall: increasing (50.0%). Fluctuation: **Neutral** (moderate variation).



Financial statement responses for Q1 2023 to Q3 2023 display varied performance. Liabilities and current assets on revenue trended downward, with little fluctuation. Cost efficiency, as indicated by the declining ratio of retained earnings to revenue, shows a downward trend.  Significant volatility is noted in SG&A expense ratio, showing a substantial increase overall.  Investment efficiency saw a modest increase in retained earnings on assets, while earnings per share also rose, but with significant fluctuations.