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 10479600000.0 (%).Trend:Increase 21.68% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 8719500000.0 (%).Trend:Decrease 16.8% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 10579100000.0 (%).Trend:Increase 21.33% than previous quarter

Overall: increasing (0.95%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 24719000000.0 (%).Trend:Increase 15.19% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 24324300000.0 (%).Trend:Decrease 1.6% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 27024100000.0 (%).Trend:Increase 11.1% than previous quarter

Overall: increasing (9.33%). 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 6133300000.0 (%).Trend:Increase 76.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 7435500000.0 (%).Trend:Increase 21.23% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 8675900000.0 (%).Trend:Increase 16.68% than previous quarter

Overall: increasing (41.46%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2201100000.0 (%).Trend:Decrease 61.92% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4518400000.0 (%).Trend:Increase 105.28% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6838000000.0 (%).Trend:Increase 51.34% than previous quarter

Overall: increasing (210.66%). 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 20.93 (%).Trend:Increase 56.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.0 (%).Trend:Increase 24.22% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 27.48 (%).Trend:Increase 5.69% than previous quarter

Overall: increasing (31.29%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial statements for Q1 2023 to Q3 2023 show a slight increase in liabilities on revenue and a more pronounced increase in current assets on revenue.  Retained earnings to revenue are steadily increasing, while SG&A expense ratio displays a significant increase.  Investment efficiency in retained earnings on assets also shows an upward trend with moderate fluctuations.  Overall, the data indicates a generally positive financial picture, but with important caveats, specifically the significant fluctuation in SG&A.