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 2398000000.0 (%).Trend:Increase 5.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1799900000.0 (%).Trend:Decrease 24.94% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1778300000.0 (%).Trend:Decrease 1.2% than previous quarter

Overall: decreasing (-25.84%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 12101500000.0 (%).Trend:Increase 10.61% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 11957600000.0 (%).Trend:Decrease 1.19% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 13064200000.0 (%).Trend:Increase 9.25% than previous quarter

Overall: increasing (7.96%). 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 11931300000.0 (%).Trend:Increase 13.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 12775900000.0 (%).Trend:Increase 7.08% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 13859900000.0 (%).Trend:Increase 8.48% than previous quarter

Overall: increasing (16.16%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 849000000.0 (%).Trend:Decrease 64.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1629400000.0 (%).Trend:Increase 91.92% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2471900000.0 (%).Trend:Increase 51.71% than previous quarter

Overall: increasing (191.15%). 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 78.7 (%).Trend:Increase 2.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 82.77 (%).Trend:Increase 5.17% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 83.86 (%).Trend:Increase 1.32% than previous quarter

Overall: increasing (6.56%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 48.48% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.4 (USD).Trend:Increase 135.29% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.7 (USD).Trend:Increase 75.0% than previous quarter

Overall: increasing (311.76%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 present a mixed financial picture.  Liabilities on revenue are declining, while current assets are increasing. Cost efficiency shows a significant, yet fluctuating, decrease in SG&A expense ratio.  The ratio of retained earnings to revenue, and investment efficiency in retained earnings on assets show consistent improvement. Earnings per share demonstrate substantial growth but also large fluctuations. The report needs further investigation to understand the full picture of performance.