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 3775300000.0 (%).Trend:Decrease 23.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4191000000.0 (%).Trend:Increase 11.01% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 5028300000.0 (%).Trend:Increase 19.98% than previous quarter

Overall: increasing (33.19%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 53765700000.0 (%).Trend:Decrease 18.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 48390100000.0 (%).Trend:Decrease 10.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 43238300000.0 (%).Trend:Decrease 10.65% than previous quarter

Overall: decreasing (-19.58%). 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 -64340000000.0 (%).Trend:Increase 29.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -72130000000.0 (%).Trend:Increase 12.11% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -80070000000.0 (%).Trend:Increase 11.01% than previous quarter

Overall: decreasing (24.45%). 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 -113.04 (%).Trend:Increase 55.38% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -139.43 (%).Trend:Increase 23.35% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -171.22 (%).Trend:Increase 22.8% than previous quarter

Overall: decreasing (51.47%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over Q1-Q3 2023, liabilities on revenue rose 33.19% while current assets declined 19.58%, reflecting a worsening liquidity profile.  Cost efficiency metrics are alarming.  Retained earnings relative to revenue dropped 24.45%, exhibiting considerable fluctuation, as did retained earnings on assets (down 51.47% with significant variation).  These trends signal significant financial instability requiring immediate attention.