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 164469900.0 (%).Trend:Increase 53.75% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 210144600.0 (%).Trend:Increase 27.77% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 243602300.0 (%).Trend:Increase 15.92% than previous quarter

Overall: increasing (48.11%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1589391100.0 (%).Trend:Decrease 25.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 2050351200.0 (%).Trend:Increase 29.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1817232200.0 (%).Trend:Decrease 11.37% than previous quarter

Overall: increasing (14.34%). 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 -13323484900.0 (%).Trend:Increase 5.29% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -13704227900.0 (%).Trend:Increase 2.86% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -13989203200.0 (%).Trend:Increase 2.08% than previous quarter

Overall: decreasing (5.0%). 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 -777.69 (%).Trend:Increase 34.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -594.62 (%).Trend:Decrease 23.54% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -675.01 (%).Trend:Increase 13.52% than previous quarter

Overall: increasing (-13.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2023 to Q3 2023 reveal an increase in liabilities on revenue, contrasted by an increase in current assets on revenue, but both with moderate fluctuation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, continues a declining trend, though with substantial variation.  Investment efficiency, in terms of retained earnings on assets, shows an upward trend with significant fluctuation.