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 115210200000.0 (%).Trend:Decrease 0.67% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 116599400000.0 (%).Trend:Increase 1.21% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 120567000000.0 (%).Trend:Increase 3.4% than previous quarter

Overall: increasing (4.65%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 125196800000.0 (%).Trend:Decrease 0.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 118313300000.0 (%).Trend:Decrease 5.5% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 116199600000.0 (%).Trend:Decrease 1.79% than previous quarter

Overall: decreasing (-7.19%). 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 221479800000.0 (%).Trend:Decrease 3.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 223021700000.0 (%).Trend:Increase 0.7% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 225369500000.0 (%).Trend:Increase 1.05% than previous quarter

Overall: increasing (1.76%). Fluctuation: **Little** (low 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 30.62 (%).Trend:Decrease 0.07% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 31.34 (%).Trend:Increase 2.35% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 31.93 (%).Trend:Increase 1.88% than previous quarter

Overall: increasing (4.28%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.45 (USD).Trend:Decrease 118.91% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.14 (USD).Trend:Decrease 68.89% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.37 (USD).Trend:Decrease 364.29% than previous quarter

Overall: increasing (-182.22%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2023 reveal a mixed financial health. Liabilities on revenue are increasing (4.65%), while current assets are decreasing (-7.19%).  Cost efficiency (retained earnings-to-revenue) is increasing slightly (1.76%). Investment efficiency is also increasing (4.28%).  However, earnings per share (EPS) demonstrate substantial volatility and a large decrease (-182.22%).  These findings point towards a need for careful review of current operations, particularly concerning profitability.