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 65280000000.0 (%).Trend:Increase 1.68% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 64100000000.0 (%).Trend:Decrease 1.81% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 63980000000.0 (%).Trend:Decrease 0.19% than previous quarter

Overall: decreasing (-1.99%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 97770000000.0 (%).Trend:Increase 11.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 95050000000.0 (%).Trend:Decrease 2.78% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 89170000000.0 (%).Trend:Decrease 6.19% than previous quarter

Overall: decreasing (-8.8%). 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 -169040000000.0 (%).Trend:Increase 10.96% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -173040000000.0 (%).Trend:Increase 2.37% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -178040000000.0 (%).Trend:Increase 2.89% than previous quarter

Overall: decreasing (5.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10290000000.0 (%).Trend:Decrease 67.87% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21320000000.0 (%).Trend:Increase 107.19% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32130000000.0 (%).Trend:Increase 50.7% than previous quarter

Overall: increasing (212.24%). 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 -81.8 (%).Trend:Increase 10.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -85.13 (%).Trend:Increase 4.07% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -90.33 (%).Trend:Increase 6.11% than previous quarter

Overall: decreasing (10.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -2.58 (USD).Trend:Increase 52.66% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.16 (USD).Trend:Increase 22.48% than previous quarter
Year 2023 Quarter 3: Earning Per Share -3.89 (USD).Trend:Increase 23.1% than previous quarter

Overall: decreasing (50.78%). Fluctuation: **Significant** (high variation).



During Q1 2023 to Q3 2023, liabilities on revenue decreased slightly (-1.99%), while current assets decreased more significantly (-8.8%). Cost efficiency showed a decrease in the ratio of retained earnings to revenue (-5.32%), but a substantial increase in the SG&A expense ratio (212.24%). Investment efficiency displays decreases in retained earnings on assets (-10.43%) and earnings per share (-50.78%), both with significant fluctuation.