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 28421800000.0 (%).Trend:Decrease 19.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32031800000.0 (%).Trend:Increase 12.7% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 35044400000.0 (%).Trend:Increase 9.41% than previous quarter

Overall: increasing (23.3%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 40859200000.0 (%).Trend:Decrease 3.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 39776700000.0 (%).Trend:Decrease 2.65% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 42052400000.0 (%).Trend:Increase 5.72% than previous quarter

Overall: increasing (2.92%). 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 -7485700000.0 (%).Trend:Decrease 36.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -4657500000.0 (%).Trend:Decrease 37.78% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -2518400000.0 (%).Trend:Decrease 45.93% than previous quarter

Overall: increasing (-66.36%). 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 -3.23 (%).Trend:Decrease 36.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2.02 (%).Trend:Decrease 37.46% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1.08 (%).Trend:Decrease 46.53% than previous quarter

Overall: increasing (-66.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis of Q1-Q3 2023 data reveals a 23.3% increase in liabilities relative to revenue (moderate fluctuation) and a 2.92% increase in current assets relative to revenue (low fluctuation).  However, both the ratio of retained earnings to revenue and retained earnings on assets show substantial increases (negative values), demonstrating significant fluctuation, indicating worsening financial performance in these areas.