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 7607600000.0 (%).Trend:Decrease 14.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 7345500000.0 (%).Trend:Decrease 3.45% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 8148200000.0 (%).Trend:Increase 10.93% than previous quarter

Overall: increasing (7.11%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 21682200000.0 (%).Trend:Decrease 5.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 21643500000.0 (%).Trend:Decrease 0.18% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 22557300000.0 (%).Trend:Increase 4.22% than previous quarter

Overall: increasing (4.04%). 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 -4888500000.0 (%).Trend:Decrease 7.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -4356900000.0 (%).Trend:Decrease 10.87% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -4040200000.0 (%).Trend:Decrease 7.27% than previous quarter

Overall: increasing (-17.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7383400000.0 (%).Trend:Decrease 65.74% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14415100000.0 (%).Trend:Increase 95.24% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20837300000.0 (%).Trend:Increase 44.55% than previous quarter

Overall: increasing (182.22%). 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 -10.96 (%).Trend:Decrease 5.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -9.68 (%).Trend:Decrease 11.68% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -8.73 (%).Trend:Decrease 9.81% than previous quarter

Overall: increasing (-20.35%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1 2023 to Q3 2023 data reveals a slight overall increase in liabilities on revenue (7.11%) and current assets on revenue (4.04%), both with low fluctuation. Cost efficiency metrics were significantly volatile. The ratio of retained earnings to revenue improved (-17.35%), while the SG&A expense ratio dramatically increased (182.22%). Retained earnings on assets showed improvement (-20.35%), indicating substantial variability.