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 338000000000.0 (%).Trend:Increase 63.44% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 227300000000.0 (%).Trend:Decrease 32.75% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 208300000000.0 (%).Trend:Decrease 8.36% than previous quarter

Overall: decreasing (-38.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 345600000000.0 (%).Trend:Decrease 1.51% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 276000000000.0 (%).Trend:Decrease 20.14% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 203500000000.0 (%).Trend:Decrease 26.27% than previous quarter

Overall: decreasing (-41.12%). 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 380800000000.0 (%).Trend:Decrease 18.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 384200000000.0 (%).Trend:Increase 0.89% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 297400000000.0 (%).Trend:Decrease 22.59% than previous quarter

Overall: decreasing (-21.9%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52900000000.0 (%).Trend:Decrease 65.47% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 111600000000.0 (%).Trend:Increase 110.96% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 163900000000.0 (%).Trend:Increase 46.86% than previous quarter

Overall: increasing (209.83%). 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 22.23 (%).Trend:Decrease 18.63% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.39 (%).Trend:Increase 5.22% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 19.51 (%).Trend:Decrease 16.59% than previous quarter

Overall: decreasing (-12.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -4.0 (USD).Trend:Decrease 201.27% than previous quarter
Year 2023 Quarter 2: Earning Per Share -4.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -7.0 (USD).Trend:Increase 75.0% than previous quarter

Overall: decreasing (75.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2023 to Q3 2023 highlight concerning trends.  Liabilities and current assets on revenue are both decreasing but fluctuate significantly.  Cost efficiency, as measured by retained earnings to revenue, is declining, though less volatile than other metrics. Selling, General, and Administrative (SG&A) expenses are increasing significantly with large variations. Investment efficiency shows a modest decline.  Earnings per share are declining sharply with high volatility.