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 54353000000.0 (%).Trend:Decrease 3.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35586200000.0 (%).Trend:Decrease 34.53% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 37011500000.0 (%).Trend:Increase 4.01% than previous quarter

Overall: decreasing (-31.91%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 88500100000.0 (%).Trend:Decrease 4.66% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 79933900000.0 (%).Trend:Decrease 9.68% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 82334200000.0 (%).Trend:Increase 3.0% than previous quarter

Overall: decreasing (-6.97%). 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 -130749100000.0 (%).Trend:Increase 1.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -120096500000.0 (%).Trend:Decrease 8.15% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -119001300000.0 (%).Trend:Decrease 0.91% than previous quarter

Overall: increasing (-8.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5174500000.0 (%).Trend:Decrease 66.13% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11216300000.0 (%).Trend:Increase 116.76% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15643200000.0 (%).Trend:Increase 39.47% than previous quarter

Overall: increasing (202.31%). 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 -78.41 (%).Trend:Increase 6.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -76.58 (%).Trend:Decrease 2.33% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -74.5 (%).Trend:Decrease 2.72% than previous quarter

Overall: increasing (-4.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 68.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Decrease 725.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.65 (USD).Trend:Increase 65.0% than previous quarter

Overall: increasing (-1131.25%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2023 to Q3 2023 reveals a decline in liabilities on revenue (-31.91%), and a minor decrease in current assets on revenue (-6.97%).  Cost efficiency, as measured by the retained earnings to revenue ratio, demonstrates a positive trend with significant fluctuations.  The SG&A expense ratio displays substantial variation and overall increases.  Investment efficiency shows significant fluctuations with an increasing trend when measured by retained earnings on assets. Earnings per share are volatile, but demonstrate an overall increase.