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 23969300000.0 (%).Trend:Decrease 15.11% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29304800000.0 (%).Trend:Increase 22.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 31301500000.0 (%).Trend:Increase 6.81% than previous quarter

Overall: increasing (30.59%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 42827800000.0 (%).Trend:Decrease 20.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 46297000000.0 (%).Trend:Increase 8.1% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 50769000000.0 (%).Trend:Increase 9.66% than previous quarter

Overall: increasing (18.54%). 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 64907700000.0 (%).Trend:Increase 3.91% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 67980000000.0 (%).Trend:Increase 4.73% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 71907700000.0 (%).Trend:Increase 5.78% than previous quarter

Overall: increasing (10.78%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4755900000.0 (%).Trend:Decrease 66.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10122100000.0 (%).Trend:Increase 112.83% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15341500000.0 (%).Trend:Increase 51.56% than previous quarter

Overall: increasing (222.58%). 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 53.71 (%).Trend:Increase 14.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.89 (%).Trend:Increase 2.2% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 55.83 (%).Trend:Increase 1.71% than previous quarter

Overall: increasing (3.95%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1 2023 to Q3 2023 show positive trends in working capital. Liabilities on revenue experienced a decrease initially, followed by an increase. Current assets on revenue similarly decreased initially and then increased in subsequent quarters.  Cost efficiency is positive, with the ratio of retained earnings to revenue increasing steadily. The Selling, General & Administrative (SG&A) expense ratio experienced a large decrease followed by substantial increases. Investment efficiency displays consistent, though modest, growth in retained earnings on assets.