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 14512200000.0 (%).Trend:Decrease 10.88% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 21918200000.0 (%).Trend:Increase 51.03% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 25318400000.0 (%).Trend:Increase 15.51% than previous quarter

Overall: increasing (74.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 18782800000.0 (%).Trend:Decrease 1.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 62938700000.0 (%).Trend:Increase 235.09% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 41334100000.0 (%).Trend:Decrease 34.33% than previous quarter

Overall: increasing (120.06%). Fluctuation: **Significant** (high 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 -16837200000.0 (%).Trend:Decrease 6.64% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -16288200000.0 (%).Trend:Decrease 3.26% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -14471000000.0 (%).Trend:Decrease 11.16% than previous quarter

Overall: increasing (-14.05%). 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 -11.86 (%).Trend:Decrease 7.99% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -6.74 (%).Trend:Decrease 43.17% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -5.79 (%).Trend:Decrease 14.09% than previous quarter

Overall: increasing (-51.18%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1-Q3 2023 financial statements show increasing liabilities on revenue (74.46%) and current assets (120.06%). However, cost efficiency reveals a negative increase (-14.05%) in the ratio of retained earnings to revenue. Investment efficiency also demonstrates a steep negative increase (-51.18%).  While working capital efficiency and current assets show gains, substantial negative trends in cost and investment efficiency are a significant concern and require immediate attention.