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 346000000000.0 (%).Trend:Decrease 3.35% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 340800000000.0 (%).Trend:Decrease 1.5% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 329400000000.0 (%).Trend:Decrease 3.35% than previous quarter

Overall: decreasing (-4.8%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 744400000000.0 (%).Trend:Decrease 10.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 716500000000.0 (%).Trend:Decrease 3.75% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 694100000000.0 (%).Trend:Decrease 3.13% than previous quarter

Overall: decreasing (-6.76%). 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 127700000000.0 (%).Trend:Decrease 17.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 162400000000.0 (%).Trend:Increase 27.17% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 188800000000.0 (%).Trend:Increase 16.26% than previous quarter

Overall: increasing (47.85%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12700000000.0 (%).Trend:Decrease 64.02% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27600000000.0 (%).Trend:Increase 117.32% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42000000000.0 (%).Trend:Increase 52.17% than previous quarter

Overall: increasing (230.71%). 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 6.85 (%).Trend:Decrease 12.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 8.87 (%).Trend:Increase 29.49% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 10.45 (%).Trend:Increase 17.81% than previous quarter

Overall: increasing (52.55%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 103.69% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.56 (USD).Trend:Decrease 609.09% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.08 (USD).Trend:Increase 92.86% than previous quarter

Overall: increasing (-1081.82%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 reveal a declining trend in working capital efficiency with liabilities on revenue and current assets on revenue both decreasing slightly.  Retained earnings relative to revenue are improving, though with moderate variation.  However, SG&A expense ratio shows a substantial increase, indicating potential operational issues.  Investment efficiency shows an upward trend in retained earnings on assets, while earnings per share are increasing but with significant volatility.