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 50440000000.0 (%).Trend:Increase 0.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53400000000.0 (%).Trend:Increase 5.87% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 51890000000.0 (%).Trend:Decrease 2.83% than previous quarter

Overall: increasing (2.87%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 89460000000.0 (%).Trend:Decrease 2.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 95410000000.0 (%).Trend:Increase 6.65% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 83500000000.0 (%).Trend:Decrease 12.48% than previous quarter

Overall: decreasing (-6.66%). 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 -51570000000.0 (%).Trend:Decrease 0.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -49670000000.0 (%).Trend:Decrease 3.68% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -48890000000.0 (%).Trend:Decrease 1.57% than previous quarter

Overall: increasing (-5.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9500000000.0 (%).Trend:Decrease 66.58% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19300000000.0 (%).Trend:Increase 103.16% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29180000000.0 (%).Trend:Increase 51.19% than previous quarter

Overall: increasing (207.16%). 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 -18.47 (%).Trend:Increase 1.32% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -17.58 (%).Trend:Decrease 4.82% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -18.22 (%).Trend:Increase 3.64% than previous quarter

Overall: increasing (-1.35%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2023 to Q3 2023 show mixed trends. Liabilities on revenue show a slightly increasing trend with minor fluctuations, while current assets on revenue display a decreasing trend. Cost efficiency, measured by the SG&A expense ratio and retained earnings to revenue, reveals significant fluctuations across the period. Invest efficiency, as measured by retained earnings on assets, shows an overall increase but with considerable fluctuations.