Working Capital Efficiency
The data from Quater 3 in 2023 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2023 Quarter 3: Liabilities on Revenue 93517600000.0 (%).Trend:Decrease 2.47% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 85150300000.0 (%).Trend:Decrease 8.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 87266600000.0 (%).Trend:Increase 2.49% than previous quarter

Overall: decreasing (-6.68%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 3: Current assets on Revenue 326645700000.0 (%).Trend:Increase 0.47% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 247584400000.0 (%).Trend:Decrease 24.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 135652600000.0 (%).Trend:Decrease 45.21% than previous quarter

Overall: decreasing (-58.47%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2023 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 99274300000.0 (%).Trend:Increase 11.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 58187600000.0 (%).Trend:Decrease 41.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -54965900000.0 (%).Trend:Decrease 194.46% than previous quarter

Overall: decreasing (-155.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 83262700000.0 (%).Trend:Increase 43.04% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24830500000.0 (%).Trend:Decrease 70.18% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47703800000.0 (%).Trend:Increase 92.12% than previous quarter

Overall: decreasing (-42.71%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2023 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2023 Quarter 3: Retained Earning on Assets 16.87 (%).Trend:Increase 10.05% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 10.94 (%).Trend:Decrease 35.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -13.05 (%).Trend:Decrease 219.29% than previous quarter

Overall: decreasing (-177.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 3: Earning Per Share 25.07 (USD).Trend:Increase 19.84% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 96.01% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 400.0% than previous quarter

Overall: decreasing (-80.06%). Fluctuation: **Significant** (high variation).



Financial performance in Q3 2023 shows mixed results.  Liabilities on revenue are slightly increasing, while current assets on revenue are significantly decreasing.  Cost efficiency, as measured by the ratio of retained earnings to revenue and SG&A expense ratio, is significantly declining.  Investment efficiency, represented by retained earnings on assets, is also significantly decreasing.  Earnings per share are increasing, but with high variability.  Overall, the financial health appears to be declining, but with substantial fluctuations across different categories.