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 1480100000000.0 (%).Trend:Increase 5.52% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1320200000000.0 (%).Trend:Decrease 10.8% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1517200000000.0 (%).Trend:Increase 14.92% than previous quarter

Overall: increasing (2.51%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1229700000000.0 (%).Trend:Increase 0.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1268100000000.0 (%).Trend:Increase 3.12% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1280900000000.0 (%).Trend:Increase 1.01% than previous quarter

Overall: increasing (4.16%). 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 -697300000000.0 (%).Trend:Decrease 13.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -656700000000.0 (%).Trend:Decrease 5.82% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -621900000000.0 (%).Trend:Decrease 5.3% than previous quarter

Overall: increasing (-10.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -5.83 (%).Trend:Decrease 15.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -5.44 (%).Trend:Decrease 6.69% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -5.06 (%).Trend:Decrease 6.99% than previous quarter

Overall: increasing (-13.21%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance for Q1-Q3 2023 shows increasing working capital efficiency, with liabilities on revenue and current assets on revenue both trending upward, although with little fluctuation.  Cost efficiency, however, presents a significant concern, as the ratio of retained earnings to revenue is decreasing dramatically.  Investment efficiency also displays significant negative trends with declining retained earnings on assets.  Further analysis is needed to understand the reasons behind these trends, particularly the significant decrease in the ratio of retained earnings to revenue.