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 18878300000.0 (%).Trend:Decrease 7.88% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 18624300000.0 (%).Trend:Decrease 1.35% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 20876200000.0 (%).Trend:Increase 12.09% than previous quarter

Overall: increasing (10.58%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 26957000000.0 (%).Trend:Decrease 2.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 27642700000.0 (%).Trend:Increase 2.54% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 29083400000.0 (%).Trend:Increase 5.21% than previous quarter

Overall: increasing (7.89%). 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 26290200000.0 (%).Trend:Decrease 8.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 25342200000.0 (%).Trend:Decrease 3.61% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 24422000000.0 (%).Trend:Decrease 3.63% than previous quarter

Overall: decreasing (-7.11%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2933700000.0 (%).Trend:Decrease 65.77% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5825200000.0 (%).Trend:Increase 98.56% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8964900000.0 (%).Trend:Increase 53.9% than previous quarter

Overall: increasing (205.58%). 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 26.89 (%).Trend:Decrease 8.29% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.76 (%).Trend:Decrease 4.2% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 24.67 (%).Trend:Decrease 4.23% than previous quarter

Overall: decreasing (-8.26%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial statements for Q1-Q3 2023 reveal a mixed performance. Working capital efficiency shows increasing liabilities and current assets on revenue, with minimal fluctuation. Cost efficiency displays a decreasing ratio of retained earnings to revenue and a substantial rise in SG&A expense ratio, which fluctuates significantly.  Investment efficiency indicates a steady decline in retained earnings on assets.  The data suggests that while working capital is improving, cost efficiency and investment efficiency appear to be deteriorating.