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 2505300000000.0 (%).Trend:Decrease 6.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2403400000000.0 (%).Trend:Decrease 4.07% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 2519000000000.0 (%).Trend:Increase 4.81% than previous quarter

Overall: increasing (0.55%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1730500000000.0 (%).Trend:Decrease 24.75% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1702300000000.0 (%).Trend:Decrease 1.63% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1746300000000.0 (%).Trend:Increase 2.58% than previous quarter

Overall: increasing (0.91%). 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 -454000000000.0 (%).Trend:Increase 22.87% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -347000000000.0 (%).Trend:Decrease 23.57% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -333600000000.0 (%).Trend:Decrease 3.86% than previous quarter

Overall: increasing (-26.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 133100000000.0 (%).Trend:Decrease 67.34% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 272900000000.0 (%).Trend:Increase 105.03% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 403100000000.0 (%).Trend:Increase 47.71% than previous quarter

Overall: increasing (202.85%). 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 -12.56 (%).Trend:Increase 33.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -9.54 (%).Trend:Decrease 24.04% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -9.11 (%).Trend:Decrease 4.51% than previous quarter

Overall: increasing (-27.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 83.93% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.57 (USD).Trend:Increase 220.41% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.31 (USD).Trend:Increase 47.13% than previous quarter

Overall: increasing (371.43%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 present a mixed picture of financial performance. Working capital efficiency shows a slight uptick in liabilities (0.55%) and current assets (0.91%), with minimal fluctuation. Cost efficiency is characterized by significant variability, with a substantial increase in the SG&A expense ratio (202.85%) despite the complexity of the retained earnings-to-revenue ratio trend (-26.52%). Investment efficiency mirrors this pattern with a minor increase (-27.47%), while earnings per share show a substantial rise (371.43%), albeit with noticeable quarterly swings.  This suggests possible issues with cost control and revenue strategies.