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 56930000000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 58010000000.0 (%).Trend:Increase 1.9% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 71200000000.0 (%).Trend:Increase 22.74% than previous quarter

Overall: increasing (25.07%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 133540000000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 134910000000.0 (%).Trend:Increase 1.03% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 135260000000.0 (%).Trend:Increase 0.26% than previous quarter

Overall: increasing (1.29%). 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 193280000000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 196280000000.0 (%).Trend:Increase 1.55% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 205650000000.0 (%).Trend:Increase 4.77% than previous quarter

Overall: increasing (6.4%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14920000000.0 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29880000000.0 (%).Trend:Increase 100.27% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44470000000.0 (%).Trend:Increase 48.83% than previous quarter

Overall: increasing (198.06%). 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 76.94 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 76.12 (%).Trend:Decrease 1.07% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 76.86 (%).Trend:Increase 0.97% than previous quarter

Overall: decreasing (-0.1%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.71 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.42 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.19 (USD).Trend:Increase 54.23% than previous quarter

Overall: increasing (208.45%). Fluctuation: **Significant** (high variation).



The financial statements for Q1 to Q3 2023 demonstrate various financial trends. Liabilities on revenue show a notable increase (25.07%), while current assets on revenue exhibit a more moderate rise (1.29%).  The ratio of retained earnings to revenue is steadily increasing (6.4%), but the SG&A expense ratio is experiencing a substantial rise (198.06%).  Investment efficiency is marginally decreasing (-0.1%), whereas earnings per share show a substantial increase (208.45%).  A comprehensive analysis of these metrics across the three quarters will be crucial for understanding the overall financial health and performance of the company.