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 57926800000.0 (%).Trend:Decrease 1.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57109800000.0 (%).Trend:Decrease 1.41% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 58810500000.0 (%).Trend:Increase 2.98% than previous quarter

Overall: increasing (1.53%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 55486400000.0 (%).Trend:Increase 0.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 54864800000.0 (%).Trend:Decrease 1.12% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 53727600000.0 (%).Trend:Decrease 2.07% than previous quarter

Overall: decreasing (-3.17%). 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 50799200000.0 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 51105800000.0 (%).Trend:Increase 0.6% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 48967700000.0 (%).Trend:Decrease 4.18% than previous quarter

Overall: decreasing (-3.61%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24763000000.0 (%).Trend:Decrease 67.12% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49298900000.0 (%).Trend:Increase 99.08% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 72688000000.0 (%).Trend:Increase 47.44% than previous quarter

Overall: increasing (193.53%). 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 17.27 (%).Trend:Decrease 0.29% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 17.48 (%).Trend:Increase 1.22% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 16.98 (%).Trend:Decrease 2.86% than previous quarter

Overall: decreasing (-1.68%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 94.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.44 (USD).Trend:Increase 633.33% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.26 (USD).Trend:Decrease 40.91% than previous quarter

Overall: increasing (333.33%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2023 to Q3 2023 show mixed trends. Liabilities on revenue are slightly increasing, while current assets on revenue are decreasing. Cost efficiency (ratio of retained earnings to revenue) is consistently declining. Selling, general, and administrative (SG&A) expense ratio shows a notable decrease overall, but with large quarter-to-quarter fluctuations.  Investment efficiency (retained earnings on assets) is decreasing slightly with little variation. Earnings per share exhibit a highly variable trend.  Overall, the data indicates some challenges with volatility, especially in SG&A and earnings per share.