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 47510000000.0 (%).Trend:Decrease 23.9% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 45860000000.0 (%).Trend:Decrease 3.47% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 50140000000.0 (%).Trend:Increase 9.33% than previous quarter

Overall: increasing (5.54%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 86890000000.0 (%).Trend:Increase 17.69% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 81020000000.0 (%).Trend:Decrease 6.76% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 87620000000.0 (%).Trend:Increase 8.15% than previous quarter

Overall: increasing (0.84%). 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 -58230000000.0 (%).Trend:Increase 9.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -56330000000.0 (%).Trend:Decrease 3.26% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -56820000000.0 (%).Trend:Increase 0.87% than previous quarter

Overall: increasing (-2.42%). 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 -8.77 (%).Trend:Increase 7.34% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -8.51 (%).Trend:Decrease 2.96% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -8.38 (%).Trend:Decrease 1.53% than previous quarter

Overall: increasing (-4.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.2 (USD).Trend:Decrease 42.86% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.05 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.09 (USD).Trend:Increase 80.0% than previous quarter

Overall: increasing (-55.0%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2023 to Q3 2023 data reveals a small overall increase in liabilities on revenue (5.54%) and current assets on revenue (0.84%), both with low variation. However, cost efficiency, as reflected in the ratio of retained earnings to revenue (-2.42%), and investment efficiency, as shown in retained earnings on assets (-4.45%), worsened significantly, showing high fluctuation. Earnings per share also worsened (-55%), exhibiting significant volatility.