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 122500000000.0 (%).Trend:Decrease 13.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 127800000000.0 (%).Trend:Increase 4.33% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 132700000000.0 (%).Trend:Increase 3.83% than previous quarter

Overall: increasing (8.33%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 190300000000.0 (%).Trend:Decrease 8.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 174600000000.0 (%).Trend:Decrease 8.25% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 168000000000.0 (%).Trend:Decrease 3.78% than previous quarter

Overall: decreasing (-11.72%). 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 265800000000.0 (%).Trend:Decrease 3.8% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 260600000000.0 (%).Trend:Decrease 1.96% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 256700000000.0 (%).Trend:Decrease 1.5% than previous quarter

Overall: decreasing (-3.42%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43900000000.0 (%).Trend:Decrease 66.23% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 87600000000.0 (%).Trend:Increase 99.54% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 130800000000.0 (%).Trend:Increase 49.32% than previous quarter

Overall: increasing (197.95%). 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 18.28 (%).Trend:Decrease 4.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 18.09 (%).Trend:Decrease 1.04% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 17.81 (%).Trend:Decrease 1.55% than previous quarter

Overall: decreasing (-2.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 125.81% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.25 (USD).Trend:Increase 212.5% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.41 (USD).Trend:Increase 64.0% than previous quarter

Overall: decreasing (412.5%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2023 reveal a negative financial trend. Liabilities on revenue display a slight upward movement while current assets continue to decrease significantly. Cost efficiency, gauged by the ratio of retained earnings to revenue, shows a consistent decrease. SG&A expenses exhibit significant fluctuations, with substantial increases and decreases throughout the period.  Investment efficiency and earnings per share are consistently declining, with earnings per share consistently negative. These combined factors indicate potential operating inefficiencies and financial pressure.