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 95300000000.0 (%).Trend:Decrease 13.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 100800000000.0 (%).Trend:Increase 5.77% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 103100000000.0 (%).Trend:Increase 2.28% than previous quarter

Overall: increasing (8.18%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 156200000000.0 (%).Trend:Decrease 6.75% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 150000000000.0 (%).Trend:Decrease 3.97% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 139300000000.0 (%).Trend:Decrease 7.13% than previous quarter

Overall: decreasing (-10.82%). 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 287200000000.0 (%).Trend:Decrease 0.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 285500000000.0 (%).Trend:Decrease 0.59% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 287800000000.0 (%).Trend:Increase 0.81% than previous quarter

Overall: increasing (0.21%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34500000000.0 (%).Trend:Decrease 66.57% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 68600000000.0 (%).Trend:Increase 98.84% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 102000000000.0 (%).Trend:Increase 48.69% than previous quarter

Overall: increasing (195.65%). 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 26.12 (%).Trend:Decrease 0.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.22 (%).Trend:Increase 0.38% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 26.77 (%).Trend:Increase 2.1% than previous quarter

Overall: increasing (2.49%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 77.94% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.21 (USD).Trend:Increase 40.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.47 (USD).Trend:Increase 123.81% than previous quarter

Overall: increasing (213.33%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2023 reveals mixed trends. Liabilities on revenue increased by 8.18%, while current assets on revenue decreased by 10.82%.  The ratio of retained earnings to revenue rose slightly (0.21%), but SG&A expenses increased substantially (195.65%). Investment efficiency shows a small rise (2.49%) in retained earnings on assets.  Earnings per share increased significantly (213.33%). The significant volatility in SG&A and earnings per share warrants further investigation.