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 1148600000.0 (%).Trend:Increase 20.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1381000000.0 (%).Trend:Increase 20.23% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1183600000.0 (%).Trend:Decrease 14.29% than previous quarter

Overall: increasing (3.05%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 8276100000.0 (%).Trend:Decrease 9.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 7749500000.0 (%).Trend:Decrease 6.36% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 7392700000.0 (%).Trend:Decrease 4.6% than previous quarter

Overall: decreasing (-10.67%). 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 -27180800000.0 (%).Trend:Increase 5.67% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -28219200000.0 (%).Trend:Increase 3.82% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -29090400000.0 (%).Trend:Increase 3.09% than previous quarter

Overall: decreasing (7.03%). 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 -293.46 (%).Trend:Increase 14.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -326.88 (%).Trend:Increase 11.39% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -359.08 (%).Trend:Increase 9.85% than previous quarter

Overall: decreasing (22.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 56.47% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.78 (USD).Trend:Increase 110.81% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.12 (USD).Trend:Increase 43.59% than previous quarter

Overall: increasing (202.7%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 reveal a complex financial picture. Liabilities on revenue exhibit an overall upward trend, though with a notable decline in Q3.  Current assets on revenue trended downward with little fluctuation.  Cost efficiency shows a significant, albeit fluctuating, decrease in the retained earnings to revenue ratio.  Investment efficiency exhibits a large decline in retained earning on assets with significant fluctuations.  Earnings per share (EPS) demonstrate strong growth, with significant fluctuations. Further investigation is necessary to determine the drivers of these trends and to assess the long-term implications.