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 60841700000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57565900000.0 (%).Trend:Decrease 5.38% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 60957800000.0 (%).Trend:Increase 5.89% than previous quarter

Overall: increasing (0.19%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 66098700000.0 (%).Trend:Decrease 13.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70498700000.0 (%).Trend:Increase 6.66% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 79007800000.0 (%).Trend:Increase 12.07% than previous quarter

Overall: increasing (19.53%). 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 -54420100000.0 (%).Trend:Increase 15.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -52205700000.0 (%).Trend:Decrease 4.07% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -54710600000.0 (%).Trend:Increase 4.8% than previous quarter

Overall: decreasing (0.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9848600000.0 (%).Trend:Decrease 66.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20557200000.0 (%).Trend:Increase 108.73% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30504500000.0 (%).Trend:Increase 48.39% than previous quarter

Overall: increasing (209.73%). 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 -44.41 (%).Trend:Increase 19.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -42.1 (%).Trend:Decrease 5.2% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -42.71 (%).Trend:Increase 1.45% than previous quarter

Overall: increasing (-3.83%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.01 (USD).Trend:Decrease 10.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.58 (USD).Trend:Decrease 42.57% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.06 (USD).Trend:Increase 82.76% than previous quarter

Overall: decreasing (4.95%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 show a mixed performance.  Liabilities on revenue slightly increased (0.19%) while current assets on revenue saw a more substantial rise (19.53%).  Cost efficiency metrics demonstrate a decreasing trend in the ratio of retained earnings to revenue (-0.53%), and large, fluctuating increases in the SG&A expense ratio (209.73%). Investment efficiency shows a slight improvement in retained earnings on assets (-3.83%). Earnings per share continued to decline (4.95%), with substantial quarter-to-quarter changes.  The data suggests a business with both positive and negative trends, necessitating further investigation for a comprehensive understanding.