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 1055600000000.0 (%).Trend:Increase 10.62% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1093600000000.0 (%).Trend:Increase 3.6% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1546600000000.0 (%).Trend:Increase 41.42% than previous quarter

Overall: increasing (46.51%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1496300000000.0 (%).Trend:Increase 0.46% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1575400000000.0 (%).Trend:Increase 5.29% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1619800000000.0 (%).Trend:Increase 2.82% than previous quarter

Overall: increasing (8.25%). 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 4796600000000.0 (%).Trend:Decrease 0.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4029000000000.0 (%).Trend:Decrease 16.0% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 3737500000000.0 (%).Trend:Decrease 7.24% than previous quarter

Overall: decreasing (-22.08%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 170500000000.0 (%).Trend:Decrease 75.3% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1390900000000.0 (%).Trend:Increase 715.78% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1990100000000.0 (%).Trend:Increase 43.08% than previous quarter

Overall: increasing (1067.21%). 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 102.3 (%).Trend:Decrease 2.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 82.43 (%).Trend:Decrease 19.42% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 75.32 (%).Trend:Decrease 8.63% than previous quarter

Overall: decreasing (-26.37%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.77 (USD).Trend:Decrease 80.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share -10.6 (USD).Trend:Decrease 698.87% than previous quarter
Year 2023 Quarter 3: Earning Per Share -14.34 (USD).Trend:Increase 35.28% than previous quarter

Overall: decreasing (-910.17%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2023 indicate a challenging financial period. Working capital efficiency shows rising liabilities (46.51%) and assets (8.25%), but cost efficiency demonstrates a substantial decline in retained earnings to revenue (-22.08%). SG&A expenses increased significantly (1067.21%), while invest efficiency decreased by 26.37%  and earnings per share dropped drastically (-910.17%) showcasing significant variation.