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 95308300000.0 (%).Trend:Increase 1.44% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95599900000.0 (%).Trend:Increase 0.31% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 88762800000.0 (%).Trend:Decrease 7.15% than previous quarter

Overall: decreasing (-6.87%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 259781500000.0 (%).Trend:Increase 7.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 288256800000.0 (%).Trend:Increase 10.96% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 273057200000.0 (%).Trend:Decrease 5.27% than previous quarter

Overall: increasing (5.11%). 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 104461900000.0 (%).Trend:Increase 6.92% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 112194400000.0 (%).Trend:Increase 7.4% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 119718400000.0 (%).Trend:Increase 6.71% than previous quarter

Overall: increasing (14.6%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28705700000.0 (%).Trend:Decrease 68.79% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59121200000.0 (%).Trend:Increase 105.96% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 91104600000.0 (%).Trend:Increase 54.1% than previous quarter

Overall: increasing (217.37%). 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 27.49 (%).Trend:Increase 0.84% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.34 (%).Trend:Decrease 0.55% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 29.64 (%).Trend:Increase 8.41% than previous quarter

Overall: increasing (7.82%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 81.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.0 (USD).Trend:Increase 250.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 11.0 (USD).Trend:Increase 57.14% than previous quarter

Overall: increasing (450.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2023 reveal a mixed picture.  Liabilities on revenue decreased slightly (-6.87%), while current assets on revenue increased (5.11%).  The ratio of retained earnings to revenue saw a consistent upward trend (14.6%), indicating improving profitability. However, the selling, general, and administrative (SG&A) expense ratio increased significantly (217.37%), suggesting potential inefficiencies.  Retained earnings on assets also increased (7.82%), but with low variation. Finally, earnings per share (EPS) experienced significant growth (450.0%). The high fluctuation in SG&A expenses and EPS warrants further investigation.