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 27193800000.0 (%).Trend:Decrease 42.54% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27363800000.0 (%).Trend:Increase 0.63% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 30436700000.0 (%).Trend:Increase 11.23% than previous quarter

Overall: increasing (11.93%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 35597200000.0 (%).Trend:Decrease 32.83% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 35372200000.0 (%).Trend:Decrease 0.63% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 41996500000.0 (%).Trend:Increase 18.73% than previous quarter

Overall: increasing (17.98%). 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 -36403700000.0 (%).Trend:Decrease 9.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -34920700000.0 (%).Trend:Decrease 4.07% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -33531500000.0 (%).Trend:Decrease 3.98% than previous quarter

Overall: increasing (-7.89%). 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 -11.91 (%).Trend:Decrease 2.78% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -11.53 (%).Trend:Decrease 3.19% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -10.93 (%).Trend:Decrease 5.2% than previous quarter

Overall: increasing (-8.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 86.59% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.24 (USD).Trend:Increase 118.18% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (227.27%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2023 indicate a slightly improving trend in some areas, but remain volatile.  Liabilities on revenue and current assets on revenue show increases, with slight fluctuations. Cost efficiency, measured by retained earnings to revenue, shows a decrease overall. Investment efficiency (retained earnings on assets) also displays a decrease overall.  Earnings per share demonstrate a significant increase overall, despite the considerable volatility. This demonstrates a need for further analysis to understand the contributing factors to these results.