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 11144700000.0 (%).Trend:Decrease 0.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 12583100000.0 (%).Trend:Increase 12.91% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 12654000000.0 (%).Trend:Increase 0.56% than previous quarter

Overall: increasing (13.54%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 23681500000.0 (%).Trend:Increase 5.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 26095200000.0 (%).Trend:Increase 10.19% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 27042900000.0 (%).Trend:Increase 3.63% than previous quarter

Overall: increasing (14.19%). 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 -29645300000.0 (%).Trend:Decrease 1.38% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -27823800000.0 (%).Trend:Decrease 6.14% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -27281800000.0 (%).Trend:Decrease 1.95% than previous quarter

Overall: increasing (-7.97%). 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 -68.06 (%).Trend:Decrease 6.38% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -59.2 (%).Trend:Decrease 13.02% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -57.75 (%).Trend:Decrease 2.45% than previous quarter

Overall: increasing (-15.15%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2023 to Q3 2023 show increasing liabilities and current assets on revenue, suggesting robust working capital management. However, cost efficiency, reflected in a significant increasing trend of the ratio of retained earnings to revenue, with high volatility, warrants further examination.  Investment efficiency, as measured by retained earnings on assets, also demonstrates this volatility.