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 1148600000.0 (%).Trend:Increase 20.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1381000000.0 (%).Trend:Increase 20.23% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1183600000.0 (%).Trend:Decrease 14.29% than previous quarter

Overall: increasing (3.05%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 8276100000.0 (%).Trend:Decrease 9.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 7749500000.0 (%).Trend:Decrease 6.36% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 7392700000.0 (%).Trend:Decrease 4.6% than previous quarter

Overall: decreasing (-10.67%). 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 -27180800000.0 (%).Trend:Increase 5.67% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -28219200000.0 (%).Trend:Increase 3.82% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -29090400000.0 (%).Trend:Increase 3.09% than previous quarter

Overall: decreasing (7.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -293.46 (%).Trend:Increase 14.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -326.88 (%).Trend:Increase 11.39% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -359.08 (%).Trend:Increase 9.85% than previous quarter

Overall: decreasing (22.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 56.47% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.78 (USD).Trend:Increase 110.81% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.12 (USD).Trend:Increase 43.59% than previous quarter

Overall: increasing (202.7%). Fluctuation: **Significant** (high variation).



Financial analysis of Q1-Q3 2023 reveals mixed results.  Liabilities on revenue showed a slight overall increase with some fluctuations, while current assets decreased steadily. Cost efficiency is problematic, with a considerable drop in the retained earnings to revenue ratio, and high variation in quarterly figures.  Investment efficiency demonstrates a substantial decline in retained earnings on assets. Earnings per share (EPS) increased substantially, demonstrating significant quarterly volatility.  This data suggests a need for further examination of the factors contributing to these trends.