Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 46110000000.0 (%).Trend:Decrease 12.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 50220000000.0 (%).Trend:Increase 8.91% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 51640000000.0 (%).Trend:Increase 2.83% than previous quarter

Overall: increasing (11.99%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 69520000000.0 (%).Trend:Increase 1.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 65340000000.0 (%).Trend:Decrease 6.01% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 68670000000.0 (%).Trend:Increase 5.1% than previous quarter

Overall: decreasing (-1.22%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -14650000000.0 (%).Trend:Increase 2.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -16850000000.0 (%).Trend:Increase 15.02% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -15170000000.0 (%).Trend:Decrease 9.97% than previous quarter

Overall: decreasing (3.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13760000000.0 (%).Trend:Decrease 65.56% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27640000000.0 (%).Trend:Increase 100.87% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41300000000.0 (%).Trend:Increase 49.42% than previous quarter

Overall: increasing (200.15%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets -4.4 (%).Trend:Increase 2.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -5.14 (%).Trend:Increase 16.82% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -4.57 (%).Trend:Decrease 11.09% than previous quarter

Overall: decreasing (3.86%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.2 (USD).Trend:Increase 1900.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.44 (USD).Trend:Increase 120.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.26 (USD).Trend:Decrease 40.91% than previous quarter

Overall: decreasing (30.0%). Fluctuation: **Significant** (high variation).



Financial statements suggest an increasing trend in liabilities on revenue (11.99%), with minimal fluctuation.  Current assets on revenue, however, show a slight decline (-1.22%), also with little fluctuation. Cost efficiency reveals significant variability, with a substantial increase (200.15%) in SG&A expense ratio and a noteworthy decrease (3.55%) in the retained earnings to revenue ratio. Invest efficiency also displays substantial fluctuation, with a decrease (3.86%) in retained earnings on assets. Earnings per share have decreased (30%) overall. This data indicates substantial volatility in the company's financial performance.