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 35790000000.0 (%).Trend:Increase 4.31% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32370000000.0 (%).Trend:Decrease 9.56% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 33160000000.0 (%).Trend:Increase 2.44% than previous quarter

Overall: decreasing (-7.35%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 103520000000.0 (%).Trend:Increase 5.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 106030000000.0 (%).Trend:Increase 2.42% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 106780000000.0 (%).Trend:Increase 0.71% than previous quarter

Overall: increasing (3.15%). 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 84310000000.0 (%).Trend:Increase 5.85% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 86560000000.0 (%).Trend:Increase 2.67% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 88740000000.0 (%).Trend:Increase 2.52% than previous quarter

Overall: increasing (5.25%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5010000000.0 (%).Trend:Decrease 65.52% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10290000000.0 (%).Trend:Increase 105.39% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15960000000.0 (%).Trend:Increase 55.1% than previous quarter

Overall: increasing (218.56%). 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 52.73 (%).Trend:Increase 2.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 52.56 (%).Trend:Decrease 0.32% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 53.03 (%).Trend:Increase 0.89% than previous quarter

Overall: increasing (0.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.64 (USD).Trend:Decrease 58.71% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.29 (USD).Trend:Increase 101.56% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.91 (USD).Trend:Increase 48.06% than previous quarter

Overall: increasing (198.44%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2023 to Q3 2023 show mixed results. Liabilities on revenue decreased slightly overall, while current assets on revenue increased steadily. The ratio of retained earnings to revenue also saw a consistent increase.  However, selling, general, and administrative (SG&A) expense ratios experienced significant fluctuations, increasing dramatically. Investment efficiency, measured by retained earnings on assets, showed a small overall increase with little fluctuation. Earnings per share also increased significantly but with substantial quarter-to-quarter variations.