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 316100000000.0 (%).Trend:Decrease 23.67% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 285500000000.0 (%).Trend:Decrease 9.68% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 304000000000.0 (%).Trend:Increase 6.48% than previous quarter

Overall: decreasing (-3.83%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 366500000000.0 (%).Trend:Decrease 4.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 357600000000.0 (%).Trend:Decrease 2.43% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 399100000000.0 (%).Trend:Increase 11.61% than previous quarter

Overall: increasing (8.89%). 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 247900000000.0 (%).Trend:Increase 10.72% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 263600000000.0 (%).Trend:Increase 6.33% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 218600000000.0 (%).Trend:Decrease 17.07% than previous quarter

Overall: decreasing (-11.82%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23300000000.0 (%).Trend:Decrease 67.95% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47000000000.0 (%).Trend:Increase 101.72% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 70900000000.0 (%).Trend:Increase 50.85% than previous quarter

Overall: increasing (204.29%). 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 18.88 (%).Trend:Increase 10.47% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 20.24 (%).Trend:Increase 7.2% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 17.14 (%).Trend:Decrease 15.32% than previous quarter

Overall: decreasing (-9.22%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for Q1 2023 to Q3 2023 demonstrates mixed financial performance. Liabilities on revenue show a slight overall decline.  Current assets on revenue are increasing, though with minor fluctuation. The Ratio of Retained Earnings to Revenue is decreasing, indicating potential cost efficiency issues.  A substantial increase in SG&A expenses is a noteworthy concern.  Invest Efficiency, as shown by Retained Earnings on Assets, is decreasing slightly, showing a low level of fluctuation.