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 1551100000.0 (%).Trend:Increase 123563988.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1342100000.0 (%).Trend:Decrease 13.47% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1173500000.0 (%).Trend:Decrease 12.56% than previous quarter

Overall: decreasing (-24.34%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2602200000.0 (%).Trend:Increase 115116024.75% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1558100000.0 (%).Trend:Decrease 40.12% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 520300000.0 (%).Trend:Decrease 66.61% than previous quarter

Overall: decreasing (-80.01%). 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 -19100000000.0 (%).Trend:Increase 111826597.89% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -19980000000.0 (%).Trend:Increase 4.61% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -20910000000.0 (%).Trend:Increase 4.65% than previous quarter

Overall: decreasing (9.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 410700000.0 (%).Trend:Increase 45724682.9% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 723400000.0 (%).Trend:Increase 76.14% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1078200000.0 (%).Trend:Increase 49.05% than previous quarter

Overall: increasing (162.53%). 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 -656.27 (%).Trend:Decrease 0.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1076.16 (%).Trend:Increase 63.98% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -2585.95 (%).Trend:Increase 140.29% than previous quarter

Overall: decreasing (294.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2023 to Q3 2023 reveal a mixed picture. Liabilities on revenue decreased moderately, although the initial increase was enormous. Current assets on revenue experienced a sharp decline over the same period.  Cost efficiency (retained earnings to revenue) continued its downward trend with large variations. SG&A expenses rose consistently, though with significant fluctuation. Investment efficiency is also decreasing, with a marked fluctuation in retained earnings on assets.