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 816200000000.0 (%).Trend:Decrease 31.48% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 762600000000.0 (%).Trend:Decrease 6.57% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 874800000000.0 (%).Trend:Increase 14.71% than previous quarter

Overall: increasing (7.18%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 951200000000.0 (%).Trend:Decrease 27.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 891100000000.0 (%).Trend:Decrease 6.32% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1069900000000.0 (%).Trend:Increase 20.07% than previous quarter

Overall: increasing (12.48%). 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 -305800000000.0 (%).Trend:Decrease 6.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -269600000000.0 (%).Trend:Decrease 11.84% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -230600000000.0 (%).Trend:Decrease 14.47% than previous quarter

Overall: increasing (-24.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28800000000.0 (%).Trend:Decrease 67.79% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59700000000.0 (%).Trend:Increase 107.29% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 95300000000.0 (%).Trend:Increase 59.63% than previous quarter

Overall: increasing (230.9%). 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 -9.83 (%).Trend:Increase 5.25% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -8.85 (%).Trend:Decrease 9.97% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -7.22 (%).Trend:Decrease 18.42% than previous quarter

Overall: increasing (-26.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.72 (USD).Trend:Decrease 167.98% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.91 (USD).Trend:Increase 69.19% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.18 (USD).Trend:Increase 43.64% than previous quarter

Overall: increasing (143.02%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 reveal a picture of increasing financial performance, but with notable fluctuations. Working capital efficiency remains relatively stable, with slight increases in liabilities and current assets on revenue. Cost efficiency shows a dramatic drop in SG&A expense followed by recovery, while the ratio of retained earnings to revenue continues to decrease.  Investment efficiency shows declining retained earnings on assets and a consistent increase in earnings per share, though with large fluctuations.