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 60500000000.0 (%).Trend:Decrease 12.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 62400000000.0 (%).Trend:Increase 3.14% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 62400000000.0 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (3.14%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 144700000000.0 (%).Trend:Decrease 7.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 150600000000.0 (%).Trend:Increase 4.08% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 145400000000.0 (%).Trend:Decrease 3.45% than previous quarter

Overall: increasing (0.48%). 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 28900000000.0 (%).Trend:Increase 244.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 18400000000.0 (%).Trend:Decrease 36.33% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 12200000000.0 (%).Trend:Decrease 33.7% than previous quarter

Overall: decreasing (-57.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19100000000.0 (%).Trend:Decrease 68.43% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38100000000.0 (%).Trend:Increase 99.48% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 55700000000.0 (%).Trend:Increase 46.19% than previous quarter

Overall: increasing (191.62%). 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 4.49 (%).Trend:Increase 253.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 2.97 (%).Trend:Decrease 33.85% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 2.01 (%).Trend:Decrease 32.32% than previous quarter

Overall: decreasing (-55.23%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2023 reveal mixed trends in working capital efficiency, with liabilities on revenue increasing slightly (3.14%) and current assets on revenue also increasing (0.48%).  Cost efficiency displays significant volatility, particularly in the ratio of retained earnings to revenue (down 57.79%) and the SG&A expense ratio (up 191.62%). Investment efficiency also shows substantial fluctuation, with retained earnings on assets declining (down 55.23%). These discrepancies necessitate further analysis.