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 8469200000.0 (%).Trend:Decrease 15.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 9680700000.0 (%).Trend:Increase 14.3% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 13300400000.0 (%).Trend:Increase 37.39% than previous quarter

Overall: increasing (57.04%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 120343700000.0 (%).Trend:Decrease 17.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 106402700000.0 (%).Trend:Decrease 11.58% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 93327000000.0 (%).Trend:Decrease 12.29% than previous quarter

Overall: decreasing (-22.45%). 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 -217499800000.0 (%).Trend:Increase 14.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -233532300000.0 (%).Trend:Increase 7.37% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -253695300000.0 (%).Trend:Increase 8.63% than previous quarter

Overall: decreasing (16.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6570800000.0 (%).Trend:Decrease 59.03% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14127300000.0 (%).Trend:Increase 115.0% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21941500000.0 (%).Trend:Increase 55.31% than previous quarter

Overall: increasing (233.92%). 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 -178.18 (%).Trend:Increase 39.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -215.78 (%).Trend:Increase 21.1% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -267.14 (%).Trend:Increase 23.8% than previous quarter

Overall: decreasing (49.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -2.46 (USD).Trend:Decrease 62.21% than previous quarter
Year 2023 Quarter 2: Earning Per Share -5.14 (USD).Trend:Increase 108.94% than previous quarter
Year 2023 Quarter 3: Earning Per Share -8.51 (USD).Trend:Increase 65.56% than previous quarter

Overall: decreasing (245.93%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue increased significantly (57.04%), while current assets on revenue decreased substantially (-22.45%).  Cost efficiency metrics showed a decreasing ratio of retained earnings to revenue (-16.64%) and a significantly increasing SG&A expense ratio (233.92%), both exhibiting high fluctuation. Investment efficiency was marked by a decreasing retained earning on assets (-49.93%) and a sharply decreasing earnings per share (-245.93%), both with significant fluctuations.