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 98400000000.0 (%).Trend:Decrease 10.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 90400000000.0 (%).Trend:Decrease 8.13% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 73800000000.0 (%).Trend:Decrease 18.36% than previous quarter

Overall: decreasing (-25.0%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 180000000000.0 (%).Trend:Decrease 3.79% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 174200000000.0 (%).Trend:Decrease 3.22% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 160200000000.0 (%).Trend:Decrease 8.04% than previous quarter

Overall: decreasing (-11.0%). 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 131400000000.0 (%).Trend:Increase 8.6% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 136000000000.0 (%).Trend:Increase 3.5% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 140700000000.0 (%).Trend:Increase 3.46% than previous quarter

Overall: increasing (7.08%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6000000000.0 (%).Trend:Decrease 69.39% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12600000000.0 (%).Trend:Increase 110.0% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18400000000.0 (%).Trend:Increase 46.03% than previous quarter

Overall: increasing (206.67%). 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 37.17 (%).Trend:Increase 9.61% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.65 (%).Trend:Increase 3.98% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 41.54 (%).Trend:Increase 7.48% than previous quarter

Overall: increasing (11.76%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 53.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.24 (USD).Trend:Increase 138.3% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.68 (USD).Trend:Increase 64.29% than previous quarter

Overall: increasing (291.49%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 reveal mixed financial performance. Liabilities on revenue and current assets on revenue decreased steadily. The ratio of retained earnings to revenue grew steadily.  Significant variation is observed in SG&A expenses, while investment efficiency displays a consistent increase in retained earnings on assets. Earnings per share shows high volatility with marked increases and decreases.