Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 4160000000.0 (%).Trend:Increase 108.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4128200000.0 (%).Trend:Decrease 0.76% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 3742000000.0 (%).Trend:Decrease 9.36% than previous quarter

Overall: decreasing (-10.05%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 2118600000.0 (%).Trend:Decrease 28.06% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 3290600000.0 (%).Trend:Increase 55.32% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 5269900000.0 (%).Trend:Increase 60.15% than previous quarter

Overall: increasing (148.74%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -22508500000.0 (%).Trend:Increase 46.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -24354500000.0 (%).Trend:Increase 8.2% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -25776400000.0 (%).Trend:Increase 5.84% than previous quarter

Overall: decreasing (14.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets -46.24 (%).Trend:Increase 23.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -45.82 (%).Trend:Decrease 0.91% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -39.49 (%).Trend:Decrease 13.81% than previous quarter

Overall: increasing (-14.6%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows decreasing liabilities on revenue (-10.05%) with little fluctuation, while current assets on revenue are significantly increasing (148.74%). Cost efficiency reveals a decreasing ratio of retained earnings to revenue (-14.52%) with significant fluctuation. Invest efficiency indicates increasing retained earnings on assets (-14.6%) also with significant fluctuation. Data regarding Selling, General & Administrative (SG&A) Expense Ratio and Earning Per Share are not provided in the response. The overall trend suggests improving asset management but declining profitability and retained earnings, with notable volatility in several key ratios over the three quarters analyzed.