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 101713600000.0 (%).Trend:Increase 0.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 96496000000.0 (%).Trend:Decrease 5.13% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 103322300000.0 (%).Trend:Increase 7.07% than previous quarter

Overall: increasing (1.58%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 96883900000.0 (%).Trend:Decrease 1.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 89177000000.0 (%).Trend:Decrease 7.95% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 87024700000.0 (%).Trend:Decrease 2.41% than previous quarter

Overall: decreasing (-10.18%). 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 -650486500000.0 (%).Trend:Decrease 0.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -654216200000.0 (%).Trend:Increase 0.57% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -680565200000.0 (%).Trend:Increase 4.03% than previous quarter

Overall: decreasing (4.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11819600000.0 (%).Trend:Decrease 47.99% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23137900000.0 (%).Trend:Increase 95.76% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26629200000.0 (%).Trend:Increase 15.09% than previous quarter

Overall: increasing (125.3%). 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 -131.44 (%).Trend:Increase 1.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -135.18 (%).Trend:Increase 2.85% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -146.39 (%).Trend:Increase 8.29% than previous quarter

Overall: decreasing (11.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.07 (USD).Trend:Decrease 78.79% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.15 (USD).Trend:Increase 114.29% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.7 (USD).Trend:Increase 366.67% than previous quarter

Overall: decreasing (900.0%). Fluctuation: **Significant** (high variation).



Q1 2023-Q3 2023 financial performance shows mixed results. Liabilities are increasing slightly, but current assets are declining, both with little fluctuation. Cost efficiency shows a decreasing trend in retained earnings ratio with significant fluctuation. The SG&A expense ratio is increasing significantly with high variability.  Investment efficiency and earnings per share are both declining significantly with significant variation.