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 338000000000.0 (%).Trend:Increase 63.44% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 227300000000.0 (%).Trend:Decrease 32.75% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 208300000000.0 (%).Trend:Decrease 8.36% than previous quarter

Overall: decreasing (-38.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 345600000000.0 (%).Trend:Decrease 1.51% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 276000000000.0 (%).Trend:Decrease 20.14% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 203500000000.0 (%).Trend:Decrease 26.27% than previous quarter

Overall: decreasing (-41.12%). Fluctuation: **Significant** (high 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 380800000000.0 (%).Trend:Decrease 18.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 384200000000.0 (%).Trend:Increase 0.89% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 297400000000.0 (%).Trend:Decrease 22.59% than previous quarter

Overall: decreasing (-21.9%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52900000000.0 (%).Trend:Decrease 65.47% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 111600000000.0 (%).Trend:Increase 110.96% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 163900000000.0 (%).Trend:Increase 46.86% than previous quarter

Overall: increasing (209.83%). 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 22.23 (%).Trend:Decrease 18.63% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.39 (%).Trend:Increase 5.22% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 19.51 (%).Trend:Decrease 16.59% than previous quarter

Overall: decreasing (-12.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -4.0 (USD).Trend:Decrease 201.27% than previous quarter
Year 2023 Quarter 2: Earning Per Share -4.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -7.0 (USD).Trend:Increase 75.0% than previous quarter

Overall: decreasing (75.0%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2023 to Q3 2023 reveal several concerning trends. Liabilities on revenue are decreasing (-38.37%), but with substantial quarter-to-quarter fluctuations. Current assets on revenue also exhibit a significant downward trend (-41.12%).  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a decreasing trend overall (-21.9%), but relatively moderate fluctuations.  SG&A expense ratio shows an increase (209.83%) with extreme quarterly variations.  Investment efficiency, measured by retained earnings on assets, is decreasing (-12.24%), with minimal fluctuation. Earnings per share are declining (-7.0 USD in Q3), marked by high volatility.