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 5305900000000.0 (%).Trend:Decrease 23.88% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 5478900000000.0 (%).Trend:Increase 3.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 5200700000000.0 (%).Trend:Decrease 5.08% than previous quarter

Overall: decreasing (-1.98%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 4137600000000.0 (%).Trend:Decrease 27.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 4226200000000.0 (%).Trend:Increase 2.14% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 3878700000000.0 (%).Trend:Decrease 8.22% than previous quarter

Overall: decreasing (-6.26%). 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 -736900000000.0 (%).Trend:Decrease 10.02% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -710600000000.0 (%).Trend:Decrease 3.57% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -710200000000.0 (%).Trend:Decrease 0.06% than previous quarter

Overall: increasing (-3.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 355300000000.0 (%).Trend:Decrease 76.93% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 709600000000.0 (%).Trend:Increase 99.72% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1036400000000.0 (%).Trend:Increase 46.05% than previous quarter

Overall: increasing (191.7%). 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 -8.34 (%).Trend:Increase 38.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -8.0 (%).Trend:Decrease 4.08% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -8.34 (%).Trend:Increase 4.25% than previous quarter

Overall: stable (-0.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2023 financial statements shows a mix of trends. Working capital efficiency demonstrates a continued decline, with little fluctuation in both liabilities and current assets. Cost efficiency shows an increase in the SG&A expense ratio despite significant volatility.  Investment efficiency, though stable, also shows high fluctuations. Further investigation into the factors behind these variations is warranted.