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 1084200000.0 (%).Trend:Decrease 13.76% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1088000000.0 (%).Trend:Increase 0.35% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1469700000.0 (%).Trend:Increase 35.08% than previous quarter

Overall: increasing (35.56%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 7557800000.0 (%).Trend:Increase 4.07% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 7012200000.0 (%).Trend:Decrease 7.22% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 6869500000.0 (%).Trend:Decrease 2.04% than previous quarter

Overall: decreasing (-9.11%). 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 -46038100000.0 (%).Trend:Increase 2.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -46641800000.0 (%).Trend:Increase 1.31% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -47341700000.0 (%).Trend:Increase 1.5% than previous quarter

Overall: decreasing (2.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 607200000.0 (%).Trend:Decrease 63.4% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1154000000.0 (%).Trend:Increase 90.05% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1731600000.0 (%).Trend:Increase 50.05% than previous quarter

Overall: increasing (185.18%). 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 -419.3 (%).Trend:Decrease 4.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -448.29 (%).Trend:Increase 6.91% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -467.92 (%).Trend:Increase 4.38% than previous quarter

Overall: decreasing (11.6%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.17 (USD).Trend:Decrease 34.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.28 (USD).Trend:Increase 64.71% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.4 (USD).Trend:Increase 42.86% than previous quarter

Overall: decreasing (135.29%). Fluctuation: **Significant** (high variation).



Analysis of Q1-Q3 2023 reveals significant fluctuations. Liabilities on Revenue show an overall increase (35.56%), while current assets decreased (-9.11%). Cost efficiency metrics exhibit significant variation: retained earnings decreased (-2.83%), and SG&A expenses increased (185.18%). Investment efficiency indicators also show substantial fluctuations; retained earnings on assets decreased (-11.6%), and earnings per share plummeted (-135.29%).