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 9180200000.0 (%).Trend:Increase 0.3% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 7987800000.0 (%).Trend:Decrease 12.99% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 7104600000.0 (%).Trend:Decrease 11.06% than previous quarter

Overall: decreasing (-22.61%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 26200100000.0 (%).Trend:Decrease 36.17% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 26443000000.0 (%).Trend:Increase 0.93% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 26687600000.0 (%).Trend:Increase 0.93% than previous quarter

Overall: increasing (1.86%). 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 -70184200000.0 (%).Trend:Decrease 0.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -70195700000.0 (%).Trend:Increase 0.02% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -85042200000.0 (%).Trend:Increase 21.15% than previous quarter

Overall: decreasing (21.17%). 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 -67.34 (%).Trend:Increase 15.63% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -67.55 (%).Trend:Increase 0.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -96.09 (%).Trend:Increase 42.25% than previous quarter

Overall: decreasing (42.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 107.69% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -10.0 (USD).Trend:Decrease 1100.0% than previous quarter

Overall: decreasing (-1100.0%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2023 reveals a negative trend. Liabilities on revenue are decreasing, by -22.61%, which is good. Current assets on revenue are slightly increasing, 1.86%, suggesting potential improvement in short-term liquidity.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is declining substantially by -21.17% with high variation, which is a significant concern. Investment efficiency, gauged by retained earnings on assets, is declining drastically (-42.69%) with a significant variance. Finally, earnings per share show a dramatic decrease (-1100%), pointing to a potential sharp decline in profitability. Immediate corrective action may be necessary.