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 14874000000.0 (%).Trend:Decrease 6.18% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 15162000000.0 (%).Trend:Increase 1.94% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 15755000000.0 (%).Trend:Increase 3.91% than previous quarter

Overall: increasing (5.92%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 39124000000.0 (%).Trend:Decrease 6.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 40994000000.0 (%).Trend:Increase 4.78% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 40742000000.0 (%).Trend:Decrease 0.61% than previous quarter

Overall: increasing (4.14%). 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 -3122000000.0 (%).Trend:Decrease 43.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2020000000.0 (%).Trend:Decrease 35.3% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -371000000.0 (%).Trend:Decrease 81.63% than previous quarter

Overall: increasing (-88.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3770000000.0 (%).Trend:Decrease 60.1% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7217000000.0 (%).Trend:Increase 91.43% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10441000000.0 (%).Trend:Increase 44.67% than previous quarter

Overall: increasing (176.95%). 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 -2.37 (%).Trend:Decrease 43.84% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1.49 (%).Trend:Decrease 37.13% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -0.28 (%).Trend:Decrease 81.21% than previous quarter

Overall: increasing (-88.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q1-Q3 2023 shows mixed results. Liabilities on revenue and current assets on revenue are both increasing slightly, indicating some stability in working capital efficiency.  However, cost efficiency metrics exhibit significant fluctuations. The ratio of retained earnings to revenue and retained earnings on assets display large negative trends, while the SG&A expense ratio shows a significant increase.  Overall, the data suggests instability and potential areas for improvement in cost and investment efficiency.