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 20538400000.0 (%).Trend:Decrease 3.51% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24084200000.0 (%).Trend:Increase 17.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26265700000.0 (%).Trend:Increase 9.06% than previous quarter

Overall: increasing (27.89%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 23155200000.0 (%).Trend:Decrease 0.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 24809600000.0 (%).Trend:Increase 7.14% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 26736500000.0 (%).Trend:Increase 7.77% than previous quarter

Overall: increasing (15.47%). 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 43703000000.0 (%).Trend:Decrease 4.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 42990900000.0 (%).Trend:Decrease 1.63% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 42015000000.0 (%).Trend:Decrease 2.27% than previous quarter

Overall: decreasing (-3.86%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6134800000.0 (%).Trend:Decrease 64.66% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12326200000.0 (%).Trend:Increase 100.92% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18405500000.0 (%).Trend:Increase 49.32% than previous quarter

Overall: increasing (200.02%). 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 25.71 (%).Trend:Decrease 10.32% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.85 (%).Trend:Decrease 3.35% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 23.99 (%).Trend:Decrease 3.46% than previous quarter

Overall: decreasing (-6.69%). Fluctuation: **Little** (low variation).

Earning Per Share


Key financial trends (Q1-Q3 2023) show increasing liabilities and current assets on revenue, indicating growth but requiring monitoring of debt levels.  Retained earnings and returns on assets are declining, raising concerns about profitability and investment efficiency.  SG&A expenses show significant volatility, needing investigation.