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 54353000000.0 (%).Trend:Decrease 3.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35586200000.0 (%).Trend:Decrease 34.53% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 37011500000.0 (%).Trend:Increase 4.01% than previous quarter

Overall: decreasing (-31.91%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 88500100000.0 (%).Trend:Decrease 4.66% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 79933900000.0 (%).Trend:Decrease 9.68% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 82334200000.0 (%).Trend:Increase 3.0% than previous quarter

Overall: decreasing (-6.97%). 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 -130749100000.0 (%).Trend:Increase 1.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -120096500000.0 (%).Trend:Decrease 8.15% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -119001300000.0 (%).Trend:Decrease 0.91% than previous quarter

Overall: increasing (-8.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5174500000.0 (%).Trend:Decrease 66.13% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11216300000.0 (%).Trend:Increase 116.76% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15643200000.0 (%).Trend:Increase 39.47% than previous quarter

Overall: increasing (202.31%). 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 -78.41 (%).Trend:Increase 6.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -76.58 (%).Trend:Decrease 2.33% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -74.5 (%).Trend:Decrease 2.72% than previous quarter

Overall: increasing (-4.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 68.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Decrease 725.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.65 (USD).Trend:Increase 65.0% than previous quarter

Overall: increasing (-1131.25%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 financial data reveals a decrease in liabilities on revenue by 31.91%, while current assets on revenue decreased by 6.97%.  Cost efficiency metrics, including the retained earnings to revenue ratio, show significant variation and an overall increase. The SG&A expense ratio demonstrates substantial variation, increasing overall. Investment efficiency, as measured by retained earnings on assets, also exhibits high variation and a slight overall increase. Earnings per share have increased, but with substantial fluctuations.