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


Working capital efficiency shows little fluctuation, with liabilities on revenue increasing slightly (3.14%) and current assets on revenue also increasing (0.48%) across Q1-Q3 2023.  Cost efficiency, however, shows significant fluctuation.  The ratio of retained earnings to revenue decreased substantially (-57.79%) while the SG&A expense ratio increased significantly (191.62%). Investment efficiency also experienced significant volatility, with retained earnings on assets decreasing (-55.23%) throughout the period.  Overall, the financial performance shows mixed trends and considerable quarter-to-quarter variability, requiring further investigation.