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 1508185700.0 (%).Trend:Decrease 18.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4352803500.0 (%).Trend:Increase 188.61% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 4993000100.0 (%).Trend:Increase 14.71% than previous quarter

Overall: increasing (231.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 6167597100.0 (%).Trend:Increase 64.41% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 5305212700.0 (%).Trend:Decrease 13.98% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 4301813800.0 (%).Trend:Decrease 18.91% than previous quarter

Overall: decreasing (-30.25%). Fluctuation: **Neutral** (moderate 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 -42759803100.0 (%).Trend:Increase 8.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -43425231700.0 (%).Trend:Increase 1.56% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -45492742500.0 (%).Trend:Increase 4.76% than previous quarter

Overall: decreasing (6.39%). 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 -682.1 (%).Trend:Decrease 33.3% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -803.81 (%).Trend:Increase 17.84% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1023.52 (%).Trend:Increase 27.33% than previous quarter

Overall: decreasing (50.05%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial review of Q1 to Q3 2023 shows significant fluctuations in key financial metrics. Liabilities on revenue had a large increase in Q2 2023 before a smaller increase in Q3. Current assets on revenue show an initial increase followed by subsequent decreases.  Cost efficiency, represented by the declining ratio of retained earnings to revenue, signals a potential trend.  Investment efficiency reveals considerable volatility in retained earnings on assets across the quarters.