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 19173100000.0 (%).Trend:Decrease 29.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26922500000.0 (%).Trend:Increase 40.42% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 33551700000.0 (%).Trend:Increase 24.62% than previous quarter

Overall: increasing (74.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 99311100000.0 (%).Trend:Decrease 3.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 107225500000.0 (%).Trend:Increase 7.97% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 121514900000.0 (%).Trend:Increase 13.33% than previous quarter

Overall: increasing (22.36%). Fluctuation: **Neutral** (moderate 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 -19762700000.0 (%).Trend:Decrease 190.86% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -14611800000.0 (%).Trend:Decrease 26.06% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -6216900000.0 (%).Trend:Decrease 57.45% than previous quarter

Overall: increasing (-68.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -15.29 (%).Trend:Decrease 193.35% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -10.44 (%).Trend:Decrease 31.72% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -4.02 (%).Trend:Decrease 61.49% than previous quarter

Overall: increasing (-73.71%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 118.14% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.94 (USD).Trend:Increase 129.27% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.86 (USD).Trend:Increase 97.87% than previous quarter

Overall: increasing (353.66%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 indicate continued financial instability. Liabilities on revenue are trending upward with significant fluctuations.  Current assets exhibit a moderate increase but still display some variability. Cost efficiency is significantly affected by the steep decline in the ratio of retained earnings to revenue, highlighting significant profitability issues.  Investment efficiency and earnings per share are highly volatile, indicating a need for urgent financial recovery measures.