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 131950000000.0 (%).Trend:Decrease 16.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 107140000000.0 (%).Trend:Decrease 18.8% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 143780000000.0 (%).Trend:Increase 34.2% than previous quarter

Overall: increasing (8.97%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 225460000000.0 (%).Trend:Decrease 12.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 200520000000.0 (%).Trend:Decrease 11.06% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 237680000000.0 (%).Trend:Increase 18.53% than previous quarter

Overall: increasing (5.42%). 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 -27000000000.0 (%).Trend:Increase 0.86% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -27280000000.0 (%).Trend:Increase 1.04% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -27590000000.0 (%).Trend:Increase 1.14% than previous quarter

Overall: decreasing (2.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34570000000.0 (%).Trend:Decrease 71.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 66820000000.0 (%).Trend:Increase 93.29% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 96470000000.0 (%).Trend:Increase 44.37% than previous quarter

Overall: increasing (179.06%). 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 -8.79 (%).Trend:Increase 9.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -9.73 (%).Trend:Increase 10.69% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -8.77 (%).Trend:Decrease 9.87% than previous quarter

Overall: increasing (-0.23%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1-Q3 2023 data shows moderate fluctuations. Liabilities on revenue increased slightly (8.97%), with moderate variation. Current assets on revenue also increased (5.42%), but with low variation.  Cost efficiency is concerning; retained earnings to revenue decreased slightly (-2.19%), with high variation, while SG&A expense ratio increased sharply (179.06%) with significant volatility. Investment efficiency showed minimal change (-0.23%) but with significant variation.