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 25052800000.0 (%).Trend:Decrease 15.36% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 25972300000.0 (%).Trend:Increase 3.67% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 30080300000.0 (%).Trend:Increase 15.82% than previous quarter

Overall: increasing (20.07%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 53651000000.0 (%).Trend:Decrease 13.92% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52319400000.0 (%).Trend:Decrease 2.48% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 55983100000.0 (%).Trend:Increase 7.0% than previous quarter

Overall: increasing (4.35%). 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 -22598200000.0 (%).Trend:Increase 13.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -24319400000.0 (%).Trend:Increase 7.62% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -24687800000.0 (%).Trend:Increase 1.51% than previous quarter

Overall: decreasing (9.25%). 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 -22.1 (%).Trend:Increase 21.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -24.1 (%).Trend:Increase 9.05% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -23.61 (%).Trend:Decrease 2.03% than previous quarter

Overall: decreasing (6.83%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.19 (USD).Trend:Decrease 218.75% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.3 (USD).Trend:Increase 57.89% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.33 (USD).Trend:Increase 10.0% than previous quarter

Overall: decreasing (73.68%). Fluctuation: **Significant** (high variation).



Financial analysis for Q1-Q3 2023 shows a more positive trend in liabilities on revenue, which increased (20.07%), while current assets on revenue also increased slightly (4.35%). However, the ratio of retained earnings to revenue displays a substantial decrease (9.25%), with notable fluctuation. Investment efficiency shows a decreasing trend (6.83%). Earnings per share shows a considerable decline (-73.68%), with substantial volatility. Overall, the financial health appears to be showing some improvement in revenue but remains concerning concerning profitability.