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 1148600000.0 (%).Trend:Increase 20.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1381000000.0 (%).Trend:Increase 20.23% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1183600000.0 (%).Trend:Decrease 14.29% than previous quarter

Overall: increasing (3.05%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 8276100000.0 (%).Trend:Decrease 9.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 7749500000.0 (%).Trend:Decrease 6.36% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 7392700000.0 (%).Trend:Decrease 4.6% than previous quarter

Overall: decreasing (-10.67%). 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 -27180800000.0 (%).Trend:Increase 5.67% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -28219200000.0 (%).Trend:Increase 3.82% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -29090400000.0 (%).Trend:Increase 3.09% than previous quarter

Overall: decreasing (7.03%). 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 -293.46 (%).Trend:Increase 14.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -326.88 (%).Trend:Increase 11.39% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -359.08 (%).Trend:Increase 9.85% than previous quarter

Overall: decreasing (22.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 56.47% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.78 (USD).Trend:Increase 110.81% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.12 (USD).Trend:Increase 43.59% than previous quarter

Overall: increasing (202.7%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2023 indicates a mixed picture.  Liabilities on revenue show a slight overall increase, with a notable decrease in the third quarter.  Current assets on revenue decreased steadily across the period. Cost efficiency remains a concern, with a substantial decrease in the ratio of retained earnings to revenue, showing high variation. Investment efficiency continues a downward trend with substantial variation. Earnings per share (EPS) show substantial growth, demonstrating significant fluctuation. The overall financial health warrants further analysis due to the significant fluctuations in crucial metrics like EPS and retained earnings.