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 13592600000.0 (%).Trend:Decrease 4.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 13128400000.0 (%).Trend:Decrease 3.42% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 12465700000.0 (%).Trend:Decrease 5.05% than previous quarter

Overall: decreasing (-8.29%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 12109400000.0 (%).Trend:Increase 7.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 11077500000.0 (%).Trend:Decrease 8.52% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 10916800000.0 (%).Trend:Decrease 1.45% than previous quarter

Overall: decreasing (-9.85%). 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 -26013000000.0 (%).Trend:Increase 8.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -26601500000.0 (%).Trend:Increase 2.26% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -26451200000.0 (%).Trend:Decrease 0.57% than previous quarter

Overall: decreasing (1.68%). 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 -34.79 (%).Trend:Increase 14.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -36.29 (%).Trend:Increase 4.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -36.59 (%).Trend:Increase 0.83% than previous quarter

Overall: decreasing (5.17%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.19 (USD).Trend:Decrease 78.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.82 (USD).Trend:Decrease 531.58% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.56 (USD).Trend:Decrease 31.71% than previous quarter

Overall: decreasing (-394.74%). Fluctuation: **Significant** (high variation).



The analysis reveals a mixed performance. Working capital efficiency shows a consistent decline in liabilities and current assets on revenue.  Cost efficiency metrics, including retained earnings, exhibit significant fluctuations, indicating potential instability.  Investment efficiency, as measured by retained earnings on assets, also shows a concerning downward trend.  The drastic drop in earnings per share warrants immediate attention.