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 6594000000.0 (%).Trend:Decrease 16.31% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 7177500000.0 (%).Trend:Increase 8.85% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 6888700000.0 (%).Trend:Decrease 4.02% than previous quarter

Overall: increasing (4.47%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 14621500000.0 (%).Trend:Increase 2.1% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 15670900000.0 (%).Trend:Increase 7.18% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 15316400000.0 (%).Trend:Decrease 2.26% than previous quarter

Overall: increasing (4.75%). Fluctuation: **Little** (low 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 -8100300000.0 (%).Trend:Increase 223.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -8238300000.0 (%).Trend:Increase 1.7% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -8368200000.0 (%).Trend:Increase 1.58% than previous quarter

Overall: decreasing (3.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1740500000.0 (%).Trend:Decrease 66.03% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3415800000.0 (%).Trend:Increase 96.25% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4998000000.0 (%).Trend:Increase 46.32% than previous quarter

Overall: increasing (187.16%). 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 -17.02 (%).Trend:Increase 247.35% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -16.84 (%).Trend:Decrease 1.06% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -17.52 (%).Trend:Increase 4.04% than previous quarter

Overall: decreasing (2.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.06 (USD).Trend:Decrease 89.83% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.07 (USD).Trend:Increase 16.67% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.09 (USD).Trend:Increase 28.57% than previous quarter

Overall: decreasing (50.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency in Q1-Q3 2023 shows liabilities on revenue increasing slightly (4.47%) with minimal fluctuation. Current assets on revenue also show a slight increase (4.75%) with minor variation. Cost efficiency demonstrates a significant decrease in the ratio of retained earnings to revenue (3.31%) and a large increase in SG&A expense ratio (187.16%) with high fluctuation. Investment efficiency also exhibits a downward trend (2.94%) with high fluctuation. Earnings per share remain in the negative, showing a substantial decrease (50.0%).