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 data for Q1 2023 to Q3 2023 shows a mixed financial picture. Liabilities on revenue trend upward slightly, while current assets on revenue decrease steadily.  The ratio of retained earnings to revenue exhibits a consistent downward trend, with little variation.  Selling, general, and administrative (SG&A) expense ratio shows a substantial decrease overall, but exhibits significant quarter-to-quarter fluctuations. Investment efficiency (retained earnings on assets) is also decreasing slightly with little fluctuation. Earnings per share experience a sharp decline overall but exhibit considerable volatility.  The results indicate challenges in earnings and expense management, especially SG&A.