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 6731500000.0 (%).Trend:Decrease 14.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 7299400000.0 (%).Trend:Increase 8.44% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 6384300000.0 (%).Trend:Decrease 12.54% than previous quarter

Overall: decreasing (-5.16%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 27157900000.0 (%).Trend:Decrease 3.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 27249600000.0 (%).Trend:Increase 0.34% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 26196300000.0 (%).Trend:Decrease 3.87% than previous quarter

Overall: decreasing (-3.54%). 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 18021200000.0 (%).Trend:Increase 0.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 17955000000.0 (%).Trend:Decrease 0.37% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 17875100000.0 (%).Trend:Decrease 0.45% than previous quarter

Overall: decreasing (-0.81%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1148400000.0 (%).Trend:Decrease 68.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2307600000.0 (%).Trend:Increase 100.94% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3551200000.0 (%).Trend:Increase 53.89% than previous quarter

Overall: increasing (209.23%). 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 57.85 (%).Trend:Increase 2.88% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.58 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 58.95 (%).Trend:Increase 2.38% than previous quarter

Overall: increasing (1.9%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 80.39% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.26 (USD).Trend:Increase 30.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.3 (USD).Trend:Increase 15.38% than previous quarter

Overall: increasing (50.0%). Fluctuation: **Neutral** (moderate variation).



Financial data from Q1 2023 to Q3 2023 reveals a mixed financial picture.  Working capital efficiency shows a slight decline in both liabilities and current assets on revenue with little fluctuation.  Cost efficiency shows a slight decrease in the ratio of retained earnings to revenue,  while SG&A expenses exhibit significant volatility, rising substantially overall.  Investment efficiency shows a moderate increase in retained earnings on assets, while earnings per share increased with moderate fluctuation.