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 14290400000.0 (%).Trend:Increase 13.88% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 13874700000.0 (%).Trend:Decrease 2.91% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 14804400000.0 (%).Trend:Increase 6.7% than previous quarter

Overall: increasing (3.6%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 29915300000.0 (%).Trend:Increase 11.33% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 29966700000.0 (%).Trend:Increase 0.17% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 33355800000.0 (%).Trend:Increase 11.31% than previous quarter

Overall: increasing (11.5%). 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 -97585300000.0 (%).Trend:Increase 8.49% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -102723000000.0 (%).Trend:Increase 5.26% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -106988400000.0 (%).Trend:Increase 4.15% than previous quarter

Overall: decreasing (9.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9126200000.0 (%).Trend:Decrease 58.15% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17854900000.0 (%).Trend:Increase 95.64% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26996000000.0 (%).Trend:Increase 51.2% than previous quarter

Overall: increasing (195.81%). 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 -171.29 (%).Trend:Decrease 1.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -163.51 (%).Trend:Decrease 4.54% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -159.63 (%).Trend:Decrease 2.37% than previous quarter

Overall: increasing (-6.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.4 (USD).Trend:Decrease 60.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.83 (USD).Trend:Increase 107.5% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.18 (USD).Trend:Increase 42.17% than previous quarter

Overall: decreasing (195.0%). Fluctuation: **Significant** (high variation).



During Q1-Q3 2023, Liabilities on Revenue showed a small overall increase (3.6%), and Current assets on Revenue increased by 11.5%. However, Cost Efficiency metrics indicate a significant 9.64% decrease in the Ratio of Retained Earnings to Revenue and a substantial 195.81% increase in the SG&A Expense Ratio.  Retained Earning on Assets increased -6.81%, and Earnings Per Share decreased 195.0%, both showing significant fluctuation.