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 1026500000.0 (%).Trend:Decrease 74.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 985100000.0 (%).Trend:Decrease 4.03% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1030100000.0 (%).Trend:Increase 4.57% than previous quarter

Overall: increasing (0.35%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 7134400000.0 (%).Trend:Decrease 15.74% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 6553500000.0 (%).Trend:Decrease 8.14% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 5790200000.0 (%).Trend:Decrease 11.65% than previous quarter

Overall: decreasing (-18.84%). Fluctuation: **Neutral** (moderate 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 -60166500000.0 (%).Trend:Increase 4.75% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -61207800000.0 (%).Trend:Increase 1.73% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -62078200000.0 (%).Trend:Increase 1.42% than previous quarter

Overall: decreasing (3.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 603000000.0 (%).Trend:Decrease 89.81% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1099200000.0 (%).Trend:Increase 82.29% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1594400000.0 (%).Trend:Increase 45.05% than previous quarter

Overall: increasing (164.41%). 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 -833.03 (%).Trend:Increase 24.29% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -920.42 (%).Trend:Increase 10.49% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1015.68 (%).Trend:Increase 10.35% than previous quarter

Overall: decreasing (21.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -6.99 (USD).Trend:Decrease 67.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share -11.15 (USD).Trend:Increase 59.51% than previous quarter
Year 2023 Quarter 3: Earning Per Share -14.36 (USD).Trend:Increase 28.79% than previous quarter

Overall: decreasing (105.44%). Fluctuation: **Significant** (high variation).



The report analyzes Q1 2023 to Q3 2023. Liabilities on revenue showed a slight increase (0.35%) with low variation. Current assets on revenue decreased (-18.84%) with moderate variation.  The ratio of retained earnings to revenue decreased (-3.18%) with significant fluctuation.  The SG&A expense ratio increased (164.41%), exhibiting significant fluctuation.  Retained earnings on assets decreased (-21.93%) and earnings per share decreased (-105.44%), both showing significant variation. Zero and outlier data were excluded.