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 4533399900.0 (%).Trend:Increase 20166369561.92% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4120091400.0 (%).Trend:Decrease 9.12% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 4598379700.0 (%).Trend:Increase 11.61% than previous quarter

Overall: increasing (1.43%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 12205983900.0 (%).Trend:Increase 18615195721.26% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 11906486800.0 (%).Trend:Decrease 2.45% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 11947586500.0 (%).Trend:Increase 0.35% than previous quarter

Overall: decreasing (-2.12%). 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 13890887400.0 (%).Trend:Increase 20961049243.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 13962243200.0 (%).Trend:Increase 0.51% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 14198526800.0 (%).Trend:Increase 1.69% than previous quarter

Overall: increasing (2.21%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1193763700.0 (%).Trend:Increase 8330521184.02% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2322667400.0 (%).Trend:Increase 94.57% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3292701500.0 (%).Trend:Increase 41.76% than previous quarter

Overall: increasing (175.83%). 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 54.31 (%).Trend:Increase 7.59% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.42 (%).Trend:Increase 0.2% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 55.31 (%).Trend:Increase 1.64% than previous quarter

Overall: increasing (1.84%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1 2023 to Q3 2023 show a mixed picture of financial health.  Liabilities on revenue and current assets on revenue both show minor increases and decreases, indicating slight volatility.  Cost efficiency, measured by the ratio of retained earnings to revenue,  shows a modest increase. The selling, general, and administrative (SG&A) expense ratio, however, increases significantly with a substantial variance between quarters.  Investment efficiency, as shown by retained earnings on assets, is showing a small, stable increase.