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 75690000000.0 (%).Trend:Decrease 44.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 79330000000.0 (%).Trend:Increase 4.81% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 86420000000.0 (%).Trend:Increase 8.94% than previous quarter

Overall: increasing (14.18%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 179250000000.0 (%).Trend:Decrease 23.18% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 204370000000.0 (%).Trend:Increase 14.01% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 270120000000.0 (%).Trend:Increase 32.17% than previous quarter

Overall: increasing (50.69%). Fluctuation: **Neutral** (moderate 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 417400000000.0 (%).Trend:Increase 3.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 437570000000.0 (%).Trend:Increase 4.83% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 459500000000.0 (%).Trend:Increase 5.01% than previous quarter

Overall: increasing (10.09%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11730000000.0 (%).Trend:Decrease 69.82% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25650000000.0 (%).Trend:Increase 118.67% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40040000000.0 (%).Trend:Increase 56.1% than previous quarter

Overall: increasing (241.35%). 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 29.65 (%).Trend:Increase 7.12% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 30.53 (%).Trend:Increase 2.97% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 31.43 (%).Trend:Increase 2.95% than previous quarter

Overall: increasing (6.0%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for Q1 to Q3 2023 reveals positive overall trends. Liabilities on revenue increased slightly, while current assets on revenue showed significant growth throughout the period. Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates a clear upward trend. However, the selling, general, and administrative (SG&A) expense ratio showed a drastic decline, then a subsequent rise, demonstrating notable fluctuations.  Investment efficiency, represented by retained earnings on assets, reveals a consistent upward trend.