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 85150300000.0 (%).Trend:Decrease 8.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 87266600000.0 (%).Trend:Increase 2.49% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 93497400000.0 (%).Trend:Increase 7.14% than previous quarter

Overall: increasing (9.8%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 247584400000.0 (%).Trend:Decrease 24.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 135652600000.0 (%).Trend:Decrease 45.21% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 128688000000.0 (%).Trend:Decrease 5.13% than previous quarter

Overall: decreasing (-48.02%). Fluctuation: **Significant** (high 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 58187600000.0 (%).Trend:Decrease 41.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -54965900000.0 (%).Trend:Decrease 194.46% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -59514800000.0 (%).Trend:Increase 8.28% than previous quarter

Overall: decreasing (-202.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24830500000.0 (%).Trend:Decrease 70.18% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47703800000.0 (%).Trend:Increase 92.12% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 76625200000.0 (%).Trend:Increase 60.63% than previous quarter

Overall: increasing (208.59%). 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 10.94 (%).Trend:Decrease 35.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -13.05 (%).Trend:Decrease 219.29% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -14.03 (%).Trend:Increase 7.51% than previous quarter

Overall: decreasing (-228.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 96.01% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 400.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (400.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1-Q3 2023 show an overall negative trend across most categories. Liabilities on revenue exhibit only slight increases, while current assets on revenue see considerable declines.  Cost efficiency metrics, including retained earnings and SG&A expenses, are significantly decreasing. Investment efficiency, as measured by retained earnings on assets, is also deteriorating substantially. However, earning per share show significant upward trends, especially in Q2 and Q3. These conflicting signals necessitate further investigation.