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 14014700000.0 (%).Trend:Decrease 2.4% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 16390200000.0 (%).Trend:Increase 16.95% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 14674100000.0 (%).Trend:Decrease 10.47% than previous quarter

Overall: increasing (4.71%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 5285500000.0 (%).Trend:Decrease 13.96% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 9158200000.0 (%).Trend:Increase 73.27% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 8613200000.0 (%).Trend:Decrease 5.95% than previous quarter

Overall: increasing (62.96%). 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 26323900000.0 (%).Trend:Decrease 7.67% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 27515700000.0 (%).Trend:Increase 4.53% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 28521500000.0 (%).Trend:Increase 3.66% than previous quarter

Overall: increasing (8.35%). Fluctuation: **Little** (low 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 25.27 (%).Trend:Decrease 1.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.76 (%).Trend:Increase 1.94% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 27.06 (%).Trend:Increase 5.05% than previous quarter

Overall: increasing (7.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.59 (USD).Trend:Increase 247.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.25 (USD).Trend:Decrease 142.37% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 300.0% than previous quarter

Overall: increasing (-269.49%). Fluctuation: **Significant** (high variation).



The financial data from Q1 2023 to Q3 2023 shows a mixed picture.  Working capital efficiency displays significant fluctuations in current assets compared to the relatively stable liabilities.  Cost efficiency, as measured by the retained earnings-to-revenue ratio, exhibits a steady increase with little variation. Investment efficiency and retained earnings on assets also show gradual, consistent growth. Earnings per share, however, exhibit significant volatility, with substantial changes between quarters.  This suggests potential issues in short-term revenue management and a need for more detailed analysis.