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 53448500000.0 (%).Trend:Decrease 2.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56778700000.0 (%).Trend:Increase 6.23% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 55317100000.0 (%).Trend:Decrease 2.57% than previous quarter

Overall: increasing (3.5%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 144107300000.0 (%).Trend:Increase 4.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 143652000000.0 (%).Trend:Decrease 0.32% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 141234700000.0 (%).Trend:Decrease 1.68% than previous quarter

Overall: decreasing (-1.99%). 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 81256400000.0 (%).Trend:Increase 17.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 87917900000.0 (%).Trend:Increase 8.2% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 94942200000.0 (%).Trend:Increase 7.99% than previous quarter

Overall: increasing (16.84%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12157400000.0 (%).Trend:Decrease 61.86% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24820900000.0 (%).Trend:Increase 104.16% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36628800000.0 (%).Trend:Increase 47.57% than previous quarter

Overall: increasing (201.29%). 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 26.5 (%).Trend:Increase 13.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.95 (%).Trend:Increase 5.47% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 30.34 (%).Trend:Increase 8.55% than previous quarter

Overall: increasing (14.49%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 33.33% than previous quarter

Overall: increasing (300.0%). Fluctuation: **Significant** (high variation).



Financial review of Q1 2023 to Q3 2023 shows increasing liabilities on revenue (3.5%) with little fluctuation.  Current assets on revenue are decreasing (-1.99%) with little fluctuation.  Retained earnings to revenue are increasing (16.84%) with little fluctuation.  SG&A expense ratio is significantly increasing (201.29%) with high variation.  Retained earnings on assets are increasing (14.49%) with little fluctuation.  Earnings per share are significantly increasing (300%) with high variation.  Overall, the data suggests revenue growth, but significant fluctuations in expense ratios and earnings are notable concerns.