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 1048300000000.0 (%).Trend:Decrease 3.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1155700000000.0 (%).Trend:Increase 10.25% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1030500000000.0 (%).Trend:Decrease 10.83% than previous quarter

Overall: decreasing (-1.7%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1281000000000.0 (%).Trend:Increase 4.16% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1386900000000.0 (%).Trend:Increase 8.27% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1315000000000.0 (%).Trend:Decrease 5.18% than previous quarter

Overall: increasing (2.65%). 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 1513500000000.0 (%).Trend:Increase 8.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1548500000000.0 (%).Trend:Increase 2.31% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 1592400000000.0 (%).Trend:Increase 2.84% than previous quarter

Overall: increasing (5.21%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 34.21 (%).Trend:Increase 4.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.95 (%).Trend:Decrease 0.76% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 35.47 (%).Trend:Increase 4.48% than previous quarter

Overall: increasing (3.68%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 5.0 (USD).Trend:Decrease 72.22% than previous quarter
Year 2023 Quarter 2: Earning Per Share 10.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 17.0 (USD).Trend:Increase 70.0% than previous quarter

Overall: increasing (240.0%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2023 reveal a mixed performance. Liabilities on revenue showed a slight downward trend with some fluctuations. Current assets on revenue generally increased but with some fluctuation. Cost efficiency, as measured by the ratio of retained earnings to revenue, is increasing steadily.  Investment efficiency (retained earnings on assets) also shows an increasing trend. However, Earnings per share have substantial fluctuations, which warrants closer examination.