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 5274700000.0 (%).Trend:Increase 34.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 6021600000.0 (%).Trend:Increase 14.16% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 8555800000.0 (%).Trend:Increase 42.09% than previous quarter

Overall: increasing (62.2%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 84067400000.0 (%).Trend:Increase 127.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 131031700000.0 (%).Trend:Increase 55.87% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 129543400000.0 (%).Trend:Decrease 1.14% than previous quarter

Overall: increasing (54.09%). Fluctuation: **Neutral** (moderate 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 -58258800000.0 (%).Trend:Increase 31.19% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -65092700000.0 (%).Trend:Increase 11.73% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -74359100000.0 (%).Trend:Increase 14.24% than previous quarter

Overall: decreasing (27.64%). 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 -57.79 (%).Trend:Decrease 46.38% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -43.31 (%).Trend:Decrease 25.06% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -49.7 (%).Trend:Increase 14.75% than previous quarter

Overall: increasing (-14.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.7 (USD).Trend:Decrease 71.07% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.4 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -2.32 (USD).Trend:Increase 65.71% than previous quarter

Overall: decreasing (231.43%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2023 show several concerning trends. Liabilities and current assets on revenue are both increasing, though current assets demonstrate substantial fluctuation. The ratio of retained earnings to revenue is consistently decreasing, indicating a decline in cost efficiency.  Investment efficiency, measured by retained earnings on assets and earnings per share, shows substantial volatility.