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 8383700000.0 (%).Trend:Decrease 9.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 7210800000.0 (%).Trend:Decrease 13.99% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 7282200000.0 (%).Trend:Increase 0.99% than previous quarter

Overall: decreasing (-13.14%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 54185900000.0 (%).Trend:Decrease 13.18% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 48927100000.0 (%).Trend:Decrease 9.71% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 44553700000.0 (%).Trend:Decrease 8.94% than previous quarter

Overall: decreasing (-17.78%). 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 -87020000000.0 (%).Trend:Increase 11.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -92940000000.0 (%).Trend:Increase 6.8% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -98680000000.0 (%).Trend:Increase 6.18% than previous quarter

Overall: decreasing (13.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4232400000.0 (%).Trend:Decrease 73.35% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9628900000.0 (%).Trend:Increase 127.5% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14234700000.0 (%).Trend:Increase 47.83% than previous quarter

Overall: increasing (236.33%). 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 -95.63 (%).Trend:Increase 20.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -108.84 (%).Trend:Increase 13.81% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -121.78 (%).Trend:Increase 11.89% than previous quarter

Overall: decreasing (27.34%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.74 (USD).Trend:Decrease 76.51% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.78 (USD).Trend:Increase 140.54% than previous quarter
Year 2023 Quarter 3: Earning Per Share -2.79 (USD).Trend:Increase 56.74% than previous quarter

Overall: decreasing (277.03%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 data reveals a decrease in liabilities on revenue (-13.14%) and current assets on revenue (-17.78%), both with low fluctuation, suggesting improved working capital efficiency.  Cost efficiency showed high variation: ratio of retained earnings to revenue decreased (-13.4%), but SG&A expense ratio increased significantly (236.33%).  Investment efficiency was significantly volatile, showing decreases in retained earnings on assets (-27.34%) and earnings per share (-277.03%).