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 569953600000.0 (%).Trend:Increase 22.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 581823500000.0 (%).Trend:Increase 2.08% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 540236000000.0 (%).Trend:Decrease 7.15% than previous quarter

Overall: decreasing (-5.21%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 164467000000.0 (%).Trend:Decrease 23.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 184857900000.0 (%).Trend:Increase 12.4% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 161129600000.0 (%).Trend:Decrease 12.84% than previous quarter

Overall: decreasing (-2.03%). 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 -722563600000.0 (%).Trend:Increase 9.75% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -713952000000.0 (%).Trend:Decrease 1.19% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -679365200000.0 (%).Trend:Decrease 4.84% than previous quarter

Overall: increasing (-5.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33601300000.0 (%).Trend:Decrease 66.42% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 68823500000.0 (%).Trend:Increase 104.82% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 101360000000.0 (%).Trend:Increase 47.28% than previous quarter

Overall: increasing (201.65%). 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 -39.38 (%).Trend:Increase 13.36% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -38.29 (%).Trend:Decrease 2.77% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -35.29 (%).Trend:Decrease 7.83% than previous quarter

Overall: increasing (-10.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.38 (USD).Trend:Decrease 91.08% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.17 (USD).Trend:Decrease 55.26% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.64 (USD).Trend:Decrease 476.47% than previous quarter

Overall: increasing (-268.42%). Fluctuation: **Significant** (high variation).



Over Q1-Q3 2023, liabilities on revenue showed a slight overall decrease (-5.21%), exhibiting low variation. Similarly, current assets on revenue decreased slightly (-2.03%) with low fluctuation.  Cost efficiency reveals significant fluctuations: retained earnings to revenue increased (-5.98%), while SG&A expenses increased sharply (201.65%). Investment efficiency, measured by retained earnings on assets (-10.39%) and earnings per share (-268.42%), showed significant variability.