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 474194100.0 (%).Trend:Increase 18.09% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 531195300.0 (%).Trend:Increase 12.02% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 529247300.0 (%).Trend:Decrease 0.37% than previous quarter

Overall: increasing (11.61%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2040433000.0 (%).Trend:Decrease 34.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1257402600.0 (%).Trend:Decrease 38.38% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 773174600.0 (%).Trend:Decrease 38.51% than previous quarter

Overall: decreasing (-62.11%). 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 -46275060200.0 (%).Trend:Increase 3.65% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -47109341100.0 (%).Trend:Increase 1.8% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -47946069200.0 (%).Trend:Increase 1.78% than previous quarter

Overall: decreasing (3.61%). 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 -1038.54 (%).Trend:Increase 32.34% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1233.38 (%).Trend:Increase 18.76% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1483.53 (%).Trend:Increase 20.28% than previous quarter

Overall: decreasing (42.85%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2023 to Q3 2023 reveal a concerning picture. Liabilities on revenue are increasing (11.61%) with little fluctuation, but current assets are decreasing significantly (-62.11%) with high variation.  Cost efficiency, as measured by retained earnings to revenue, continues a downward trend (3.61%) with substantial fluctuation.  Investment efficiency, gauged by retained earnings on assets, also exhibits a substantial decrease (-42.85%) with high variation. The overall performance suggests a continued decline in financial health and potentially significant underlying issues.