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 67754000000.0 (%).Trend:Increase 13.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 82781800000.0 (%).Trend:Increase 22.18% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 93058500000.0 (%).Trend:Increase 12.41% than previous quarter

Overall: increasing (37.35%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 297732400000.0 (%).Trend:Decrease 18.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 261724300000.0 (%).Trend:Decrease 12.09% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 223990400000.0 (%).Trend:Decrease 14.42% than previous quarter

Overall: decreasing (-24.77%). 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 -332747200000.0 (%).Trend:Increase 14.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -356387000000.0 (%).Trend:Increase 7.1% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -380000000000.0 (%).Trend:Increase 6.63% than previous quarter

Overall: decreasing (14.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10401600000.0 (%).Trend:Decrease 60.36% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20517000000.0 (%).Trend:Increase 97.25% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31062100000.0 (%).Trend:Increase 51.4% than previous quarter

Overall: increasing (198.63%). 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 -58.85 (%).Trend:Increase 19.01% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -63.83 (%).Trend:Increase 8.46% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -69.7 (%).Trend:Increase 9.2% than previous quarter

Overall: decreasing (18.44%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q1 to Q3 2023 reveals a moderate increase in liabilities on revenue, with neutral fluctuation.  Current assets show a continuous decrease, again with neutral fluctuation.  The ratio of retained earnings to revenue is consistently decreasing, with significant fluctuation. The SG&A expense ratio displays a fluctuating trend, showing a substantial decrease before returning to an increasing trend, with significant fluctuation. Investment efficiency is characterized by a steady decrease in retained earnings on assets.