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 989900000.0 (%).Trend:Decrease 22.77% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1074600000.0 (%).Trend:Increase 8.56% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 938800000.0 (%).Trend:Decrease 12.64% than previous quarter

Overall: decreasing (-5.16%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 5932900000.0 (%).Trend:Increase 7.34% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 6553500000.0 (%).Trend:Increase 10.46% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 7658100000.0 (%).Trend:Increase 16.86% than previous quarter

Overall: increasing (29.08%). Fluctuation: **Neutral** (moderate 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 -6627400000.0 (%).Trend:Decrease 8.79% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -6254900000.0 (%).Trend:Decrease 5.62% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -5841700000.0 (%).Trend:Decrease 6.61% than previous quarter

Overall: increasing (-11.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 252500000.0 (%).Trend:Decrease 64.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 540000000.0 (%).Trend:Increase 113.86% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 865000000.0 (%).Trend:Increase 60.19% than previous quarter

Overall: increasing (242.57%). 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 -107.63 (%).Trend:Decrease 15.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -92.61 (%).Trend:Decrease 13.96% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -69.22 (%).Trend:Decrease 25.26% than previous quarter

Overall: increasing (-35.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 85.71% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.16 (USD).Trend:Increase 700.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.31 (USD).Trend:Increase 93.75% than previous quarter

Overall: increasing (1450.0%). Fluctuation: **Significant** (high variation).



Key financial trends for Q1-Q3 2023 include a modest decrease in liabilities relative to revenue (-5.16%) and a significant increase in current assets relative to revenue (29.08%).  Cost efficiency is concerning, with substantial increases in SG&A expenses (242.57%) and fluctuating retained earnings. Investment efficiency shows improvement in retained earnings on assets and earnings per share but with high variability, suggesting operational instability.