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 2335700000000.0 (%).Trend:Increase 8.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2411500000000.0 (%).Trend:Increase 3.25% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 2440900000000.0 (%).Trend:Increase 1.22% than previous quarter

Overall: increasing (4.5%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2688000000000.0 (%).Trend:Increase 11.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2759100000000.0 (%).Trend:Increase 2.65% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 2786700000000.0 (%).Trend:Increase 1.0% than previous quarter

Overall: increasing (3.67%). 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 7213700000000.0 (%).Trend:Increase 1.75% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 7269500000000.0 (%).Trend:Increase 0.77% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 7379300000000.0 (%).Trend:Increase 1.51% than previous quarter

Overall: increasing (2.3%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 318500000000.0 (%).Trend:Decrease 66.29% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 650600000000.0 (%).Trend:Increase 104.27% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1017300000000.0 (%).Trend:Increase 56.36% than previous quarter

Overall: increasing (219.4%). 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 74.06 (%).Trend:Decrease 3.4% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 73.84 (%).Trend:Decrease 0.3% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 75.62 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (2.11%). Fluctuation: **Little** (low variation).

Earning Per Share


Analysis of Q1-Q3 2023 financial statements reveals a generally positive performance in working capital efficiency, with liabilities and current assets on revenue both increasing steadily. Cost efficiency also appears to be favorable, with retained earnings to revenue ratios rising gradually.  A significant fluctuation is observed in the SG&A expense ratio.  Investment efficiency demonstrates a slight positive trend.