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 5815000000000.0 (%).Trend:Increase 11.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 5415900000000.0 (%).Trend:Decrease 6.86% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 5168400000000.0 (%).Trend:Decrease 4.57% than previous quarter

Overall: decreasing (-11.12%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2990300000000.0 (%).Trend:Decrease 7.41% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 3667200000000.0 (%).Trend:Increase 22.64% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 3562000000000.0 (%).Trend:Decrease 2.87% than previous quarter

Overall: increasing (19.12%). 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 -1518700000000.0 (%).Trend:Decrease 347.87% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1069800000000.0 (%).Trend:Decrease 29.56% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -720300000000.0 (%).Trend:Decrease 32.67% than previous quarter

Overall: increasing (-52.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 717500000000.0 (%).Trend:Decrease 66.54% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1418400000000.0 (%).Trend:Increase 97.69% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2138900000000.0 (%).Trend:Increase 50.8% than previous quarter

Overall: increasing (198.1%). 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 -3.79 (%).Trend:Decrease 363.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2.62 (%).Trend:Decrease 30.87% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1.77 (%).Trend:Decrease 32.44% than previous quarter

Overall: increasing (-53.3%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements indicate a mixed performance trend. Liabilities on revenue are decreasing (-11.12%), suggesting improved financial health. Conversely, current assets on revenue are increasing (19.12%), potentially indicating growth or investment. However,  the ratio of retained earnings to revenue is increasing significantly (-52.57%), possibly indicating poor profitability, and the SG&A expense ratio is also increasing significantly (198.1%), signaling potentially inefficient cost management. Invest efficiency demonstrates a significant decrease (-53.3%) in retained earnings on assets, further highlighting concerns about profitability and investment effectiveness.