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 623930000000.0 (%).Trend:Decrease 17.98% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 613960000000.0 (%).Trend:Decrease 1.6% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 566330000000.0 (%).Trend:Decrease 7.76% than previous quarter

Overall: decreasing (-9.23%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 813570000000.0 (%).Trend:Decrease 7.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 783970000000.0 (%).Trend:Decrease 3.64% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 737910000000.0 (%).Trend:Decrease 5.88% than previous quarter

Overall: decreasing (-9.3%). 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 902570000000.0 (%).Trend:Decrease 5.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 908300000000.0 (%).Trend:Increase 0.63% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 896640000000.0 (%).Trend:Decrease 1.28% than previous quarter

Overall: decreasing (-0.66%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82300000000.0 (%).Trend:Decrease 68.32% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 165740000000.0 (%).Trend:Increase 101.39% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 244920000000.0 (%).Trend:Increase 47.77% than previous quarter

Overall: increasing (197.59%). 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 36.0 (%).Trend:Decrease 3.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 36.43 (%).Trend:Increase 1.19% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 37.21 (%).Trend:Increase 2.14% than previous quarter

Overall: increasing (3.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.26 (USD).Trend:Decrease 116.89% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.07 (USD).Trend:Decrease 94.44% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.04 (USD).Trend:Decrease 42.86% than previous quarter

Overall: increasing (-96.83%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 reveals that liabilities and current assets on revenue show modest decreases.  Cost efficiency, measured by retained earnings to revenue, continues a slight decline. Selling, general, and administrative (SG&A) expenses display substantial volatility, with sharp increases and decreases.  Investment efficiency, using retained earnings on assets, is slightly increasing.  Earnings per share remain negative and highly variable. The data overall reveals mixed progress but highlights persistent difficulties in profitability.