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 191000000.0 (%).Trend:Decrease 13.22% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 142600000.0 (%).Trend:Decrease 25.34% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 135700000.0 (%).Trend:Decrease 4.84% than previous quarter

Overall: decreasing (-28.95%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1079100000.0 (%).Trend:Decrease 40.5% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 625900000.0 (%).Trend:Decrease 42.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 480200000.0 (%).Trend:Decrease 23.28% than previous quarter

Overall: decreasing (-55.5%). 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 -9680200000.0 (%).Trend:Increase 10.55% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -10103600000.0 (%).Trend:Increase 4.37% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -10423500000.0 (%).Trend:Increase 3.17% than previous quarter

Overall: decreasing (7.68%). 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 -871.93 (%).Trend:Increase 84.61% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1548.68 (%).Trend:Increase 77.62% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -2075.98 (%).Trend:Increase 34.05% than previous quarter

Overall: decreasing (138.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 to Q3 2023 highlight a worrying trend of financial decline.  Liabilities on revenue show a moderate decrease (28.95%), while current assets decreased substantially (55.5%). The ratio of retained earnings to revenue shows a similar pattern, decreasing (7.68%), with significant fluctuation.  Retained earnings on assets declined sharply (138.09%) with high variation.  All these indicators suggest a negative financial situation.