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 9617400000.0 (%).Trend:Decrease 17.4% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 10144400000.0 (%).Trend:Increase 5.48% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 8419600000.0 (%).Trend:Decrease 17.0% than previous quarter

Overall: decreasing (-12.45%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 49276300000.0 (%).Trend:Increase 3.92% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 53646500000.0 (%).Trend:Increase 8.87% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 55062500000.0 (%).Trend:Increase 2.64% than previous quarter

Overall: increasing (11.74%). 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 -52141500000.0 (%).Trend:Increase 2.36% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -35253500000.0 (%).Trend:Decrease 32.39% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -34407900000.0 (%).Trend:Decrease 2.4% than previous quarter

Overall: increasing (-34.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3096400000.0 (%).Trend:Decrease 61.01% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5715100000.0 (%).Trend:Increase 84.57% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8248400000.0 (%).Trend:Increase 44.33% than previous quarter

Overall: increasing (166.39%). 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 -54.17 (%).Trend:Increase 3.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -31.28 (%).Trend:Decrease 42.26% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -29.05 (%).Trend:Decrease 7.13% than previous quarter

Overall: increasing (-46.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.03 (USD).Trend:Decrease 111.11% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.59 (USD).Trend:Increase 5200.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.54 (USD).Trend:Increase 59.75% than previous quarter

Overall: increasing (8366.67%). Fluctuation: **Significant** (high variation).



2023 financial statements show a mixed trend. Liabilities on revenue exhibit slight decreases overall, while current assets on revenue are increasing steadily. Cost efficiency, however, is highly volatile, with substantial swings in retained earnings to revenue and SG&A expense ratio.  Investment efficiency demonstrates significant fluctuations, and earnings per share show substantial increases with dramatic quarter-to-quarter variations. This volatility calls for further investigation to identify any outliers or underlying issues.