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 39998000000.0 (%).Trend:Increase 6.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 41766500000.0 (%).Trend:Increase 4.42% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 40578900000.0 (%).Trend:Decrease 2.84% than previous quarter

Overall: increasing (1.45%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 49994500000.0 (%).Trend:Decrease 1.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 49468800000.0 (%).Trend:Decrease 1.05% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 48258100000.0 (%).Trend:Decrease 2.45% than previous quarter

Overall: decreasing (-3.47%). 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 19686600000.0 (%).Trend:Decrease 3.38% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 19245300000.0 (%).Trend:Decrease 2.24% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 19112200000.0 (%).Trend:Decrease 0.69% than previous quarter

Overall: decreasing (-2.92%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9900300000.0 (%).Trend:Decrease 66.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20133700000.0 (%).Trend:Increase 103.36% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30145000000.0 (%).Trend:Increase 49.72% than previous quarter

Overall: increasing (204.49%). 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 20.05 (%).Trend:Decrease 8.95% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 19.32 (%).Trend:Decrease 3.64% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 19.5 (%).Trend:Increase 0.93% than previous quarter

Overall: decreasing (-2.74%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.42 (USD).Trend:Decrease 159.15% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.5 (USD).Trend:Increase 19.05% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.54 (USD).Trend:Increase 8.0% than previous quarter

Overall: decreasing (28.57%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 present a mixed picture. Liabilities on revenue show a slight overall increase, with little fluctuation. Current assets on revenue are decreasing slightly. Cost efficiency shows a consistent decline in the ratio of retained earnings to revenue with minimal variation.  SG&A expense ratios display significant fluctuation, increasing significantly. Investment efficiency reveals a downward trend in retained earnings on assets, with slight fluctuation.  Earnings per share exhibit a substantial decrease, and high volatility.