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 2399900000.0 (%).Trend:Decrease 8.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1671300000.0 (%).Trend:Decrease 30.36% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1652400000.0 (%).Trend:Decrease 1.13% than previous quarter

Overall: decreasing (-31.15%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 9691100000.0 (%).Trend:Decrease 31.89% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 7048400000.0 (%).Trend:Decrease 27.27% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 5462400000.0 (%).Trend:Decrease 22.5% than previous quarter

Overall: decreasing (-43.63%). 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 -46000000000.0 (%).Trend:Increase 11.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -48070000000.0 (%).Trend:Increase 4.5% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -49870000000.0 (%).Trend:Increase 3.74% than previous quarter

Overall: decreasing (8.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 951500000.0 (%).Trend:Decrease 54.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1504800000.0 (%).Trend:Increase 58.15% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2050200000.0 (%).Trend:Increase 36.24% than previous quarter

Overall: increasing (115.47%). 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 -463.58 (%).Trend:Increase 61.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -664.34 (%).Trend:Increase 43.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -896.07 (%).Trend:Increase 34.88% than previous quarter

Overall: decreasing (93.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2023 to Q3 2023 indicate continued downward trends. Liabilities on revenue show a decrease (-31.15%) with moderate variation.  Current assets on revenue experienced a significant decrease (-43.63%) with high variation. Cost efficiency shows a consistent decrease (8.41%) in the ratio of retained earnings to revenue and an increase (115.47%) in SG&A expense ratio, both with significant fluctuation. Invest efficiency displays a notable decrease (93.29%) in retained earnings on assets with substantial variation.