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 174540000000.0 (%).Trend:Decrease 28.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 170960000000.0 (%).Trend:Decrease 2.05% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 174960000000.0 (%).Trend:Increase 2.34% than previous quarter

Overall: increasing (0.24%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 357750000000.0 (%).Trend:Decrease 21.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 344060000000.0 (%).Trend:Decrease 3.83% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 363130000000.0 (%).Trend:Increase 5.54% than previous quarter

Overall: increasing (1.5%). 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 634730000000.0 (%).Trend:Increase 0.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 644810000000.0 (%).Trend:Increase 1.59% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 661510000000.0 (%).Trend:Increase 2.59% than previous quarter

Overall: increasing (4.22%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82060000000.0 (%).Trend:Decrease 65.69% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 162990000000.0 (%).Trend:Increase 98.62% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 253070000000.0 (%).Trend:Increase 55.27% than previous quarter

Overall: increasing (208.4%). 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 91.31 (%).Trend:Increase 17.94% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 95.76 (%).Trend:Increase 4.87% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 93.97 (%).Trend:Decrease 1.87% than previous quarter

Overall: increasing (2.91%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.76 (USD).Trend:Decrease 77.49% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 70.45% than previous quarter
Year 2023 Quarter 3: Earning Per Share 7.0 (USD).Trend:Increase 133.33% than previous quarter

Overall: increasing (297.73%). Fluctuation: **Significant** (high variation).



The Q1 2023 to Q3 2023 data reveals mixed performance. Working capital efficiency metrics (liabilities and current assets on revenue) show slight increases with minimal fluctuation. Cost efficiency, as reflected in the ratio of retained earnings to revenue, also improved significantly. However, the SG&A expense ratio demonstrated substantial growth and high variability, demanding further analysis.  Investment efficiency metrics (retained earnings on assets and earnings per share) present a contrasting picture – modest growth for retained earnings on assets, but dramatic growth with high volatility for earnings per share.