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 511400000000.0 (%).Trend:Increase 9.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 534600000000.0 (%).Trend:Increase 4.54% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 494800000000.0 (%).Trend:Decrease 7.44% than previous quarter

Overall: decreasing (-3.25%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 895300000000.0 (%).Trend:Decrease 3.76% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 889200000000.0 (%).Trend:Decrease 0.68% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 888300000000.0 (%).Trend:Decrease 0.1% than previous quarter

Overall: decreasing (-0.78%). 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 2022500000000.0 (%).Trend:Increase 2.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1996200000000.0 (%).Trend:Decrease 1.3% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 1937800000000.0 (%).Trend:Decrease 2.93% than previous quarter

Overall: decreasing (-4.19%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 50100000000.0 (%).Trend:Decrease 70.82% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 107700000000.0 (%).Trend:Increase 114.97% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 165600000000.0 (%).Trend:Increase 53.76% than previous quarter

Overall: increasing (230.54%). 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 55.14 (%).Trend:Increase 1.42% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.25 (%).Trend:Decrease 1.61% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 52.71 (%).Trend:Decrease 2.84% than previous quarter

Overall: decreasing (-4.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.72 (USD).Trend:Decrease 88.15% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.19 (USD).Trend:Decrease 30.81% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.07 (USD).Trend:Decrease 189.92% than previous quarter

Overall: decreasing (-162.21%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 of 2023 reveal a complex financial situation. Liabilities on revenue decreased slightly (-3.25%), while current assets on revenue experienced a slight decrease (-0.78%).  Cost efficiency (ratio of retained earnings to revenue) decreased (-4.19%). SG&A expense ratio saw large variations, initially decreasing by 70.82% in Q1, increasing by 114.97% in Q2, and then increasing again by 53.76% in Q3. Investment efficiency decreased (-4.41%), and earnings per share fell drastically (-162.21%), possibly indicating substantial losses or significant operational challenges.