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 14821500000.0 (%).Trend:Decrease 24.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19953300000.0 (%).Trend:Increase 34.62% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26478300000.0 (%).Trend:Increase 32.7% than previous quarter

Overall: increasing (78.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 36151000000.0 (%).Trend:Increase 11.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 37950100000.0 (%).Trend:Increase 4.98% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 40553100000.0 (%).Trend:Increase 6.86% than previous quarter

Overall: increasing (12.18%). 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 36596700000.0 (%).Trend:Increase 9.09% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 39067900000.0 (%).Trend:Increase 6.75% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 41219500000.0 (%).Trend:Increase 5.51% than previous quarter

Overall: increasing (12.63%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6228900000.0 (%).Trend:Decrease 58.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12630800000.0 (%).Trend:Increase 102.78% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19065500000.0 (%).Trend:Increase 50.94% than previous quarter

Overall: increasing (206.08%). 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 29.55 (%).Trend:Increase 5.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 31.07 (%).Trend:Increase 5.14% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 32.14 (%).Trend:Increase 3.44% than previous quarter

Overall: increasing (8.76%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.7 (USD).Trend:Decrease 75.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 185.71% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.15 (USD).Trend:Increase 57.5% than previous quarter

Overall: increasing (350.0%). Fluctuation: **Significant** (high variation).



Financial analysis of Q1-Q3 2023 reveals a complex situation.  Liabilities on revenue increased significantly (78.65%) with substantial fluctuation. Current assets on revenue showed steady growth (12.18%) with minimal fluctuation. Cost efficiency improved (12.63%), with the retained earnings-to-revenue ratio increasing steadily, but with minimal fluctuation.  SG&A expenses, however, increased substantially (206.08%) with significant variation. Investment efficiency rose (8.76%) with minor fluctuation. Earnings per share increased dramatically (350%), with substantial fluctuation.  The company seems to be managing assets well, but the significant variability in EPS and SG&A needs to be addressed through further analysis and potential corrective action.