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 625700000000.0 (%).Trend:Decrease 7.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 586500000000.0 (%).Trend:Decrease 6.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 617000000000.0 (%).Trend:Increase 5.2% than previous quarter

Overall: decreasing (-1.39%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 684800000000.0 (%).Trend:Decrease 8.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 667800000000.0 (%).Trend:Decrease 2.48% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 699300000000.0 (%).Trend:Increase 4.72% than previous quarter

Overall: increasing (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 -423900000000.0 (%).Trend:Decrease 16.19% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -421100000000.0 (%).Trend:Decrease 0.66% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -412300000000.0 (%).Trend:Decrease 2.09% than previous quarter

Overall: increasing (-2.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34900000000.0 (%).Trend:Decrease 68.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 67300000000.0 (%).Trend:Increase 92.84% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 98800000000.0 (%).Trend:Increase 46.81% than previous quarter

Overall: increasing (183.09%). 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 -22.73 (%).Trend:Decrease 10.34% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.74 (%).Trend:Increase 4.44% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -22.59 (%).Trend:Decrease 4.84% than previous quarter

Overall: increasing (-0.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.44 (USD).Trend:Decrease 40.54% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.56 (USD).Trend:Increase 27.27% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.82 (USD).Trend:Increase 46.43% than previous quarter

Overall: increasing (86.36%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 show a slight decline in liabilities and a small increase in current assets on revenue.  Retained earnings as a percentage of revenue trend downward significantly (-2.74%).  SG&A expense ratio has seen substantial fluctuation (increasing by 183.09%), which could suggest ongoing cost-cutting.  Investment efficiency suggests an almost unchanged trend in retained earnings on assets (-0.62%), while earnings per share have increased significantly (86.36%).