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 1480100000000.0 (%).Trend:Increase 5.52% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1320200000000.0 (%).Trend:Decrease 10.8% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1517200000000.0 (%).Trend:Increase 14.92% than previous quarter

Overall: increasing (2.51%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1229700000000.0 (%).Trend:Increase 0.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1268100000000.0 (%).Trend:Increase 3.12% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1280900000000.0 (%).Trend:Increase 1.01% than previous quarter

Overall: increasing (4.16%). 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 -697300000000.0 (%).Trend:Decrease 13.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -656700000000.0 (%).Trend:Decrease 5.82% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -621900000000.0 (%).Trend:Decrease 5.3% than previous quarter

Overall: increasing (-10.81%). 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 -5.83 (%).Trend:Decrease 15.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -5.44 (%).Trend:Decrease 6.69% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -5.06 (%).Trend:Decrease 6.99% than previous quarter

Overall: increasing (-13.21%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance for Q1-Q3 2023 reveals mixed results.  Working capital efficiency is steadily increasing with minimal volatility, as both liabilities and current assets on revenue are trending upward, although with minor fluctuation.  Conversely, cost efficiency, specifically the ratio of retained earnings to revenue, is declining significantly, highlighting potential issues with profitability.  Similar concerns emerge for investment efficiency, with retained earnings on assets also decreasing substantially.  Detailed investigation into the underlying causes of these decreases is warranted.