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 27193800000.0 (%).Trend:Decrease 42.54% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27363800000.0 (%).Trend:Increase 0.63% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 30436700000.0 (%).Trend:Increase 11.23% than previous quarter

Overall: increasing (11.93%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 35597200000.0 (%).Trend:Decrease 32.83% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 35372200000.0 (%).Trend:Decrease 0.63% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 41996500000.0 (%).Trend:Increase 18.73% than previous quarter

Overall: increasing (17.98%). 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 -36403700000.0 (%).Trend:Decrease 9.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -34920700000.0 (%).Trend:Decrease 4.07% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -33531500000.0 (%).Trend:Decrease 3.98% than previous quarter

Overall: increasing (-7.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -11.91 (%).Trend:Decrease 2.78% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -11.53 (%).Trend:Decrease 3.19% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -10.93 (%).Trend:Decrease 5.2% than previous quarter

Overall: increasing (-8.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 86.59% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.24 (USD).Trend:Increase 118.18% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (227.27%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2023 reveal a slightly improving financial picture, though it remains volatile. Liabilities on revenue and current assets on revenue both show increases, despite fluctuations.  Cost efficiency, measured by retained earnings to revenue, displays a decrease overall, with significant variation.  Investment efficiency and earnings per share both demonstrate increases, but with considerable volatility. Further analysis is needed to understand the influencing factors.