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 14942200000.0 (%).Trend:Decrease 29.22% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 16707700000.0 (%).Trend:Increase 11.82% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 18615600000.0 (%).Trend:Increase 11.42% than previous quarter

Overall: increasing (24.58%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 21884700000.0 (%).Trend:Decrease 24.82% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 23274900000.0 (%).Trend:Increase 6.35% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 26095800000.0 (%).Trend:Increase 12.12% than previous quarter

Overall: increasing (19.24%). 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 -35967000000.0 (%).Trend:Increase 11.26% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -36703300000.0 (%).Trend:Increase 2.05% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -36815300000.0 (%).Trend:Increase 0.31% than previous quarter

Overall: decreasing (2.36%). 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 -139.9 (%).Trend:Increase 43.34% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -136.43 (%).Trend:Decrease 2.48% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -123.69 (%).Trend:Decrease 9.34% than previous quarter

Overall: increasing (-11.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 60.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.24 (USD).Trend:Increase 50.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.25 (USD).Trend:Increase 4.17% than previous quarter

Overall: decreasing (56.25%). Fluctuation: **Significant** (high variation).



Financial review of Q1 to Q3 2023 indicates increasing liabilities and current assets on revenue, with moderate variation.  A slightly decreasing ratio of retained earnings to revenue shows significant fluctuation.  Investment efficiency metrics (retained earnings on assets and earnings per share) exhibit significant fluctuation and a negative overall trend.