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 14874000000.0 (%).Trend:Decrease 6.18% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 15162000000.0 (%).Trend:Increase 1.94% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 15755000000.0 (%).Trend:Increase 3.91% than previous quarter

Overall: increasing (5.92%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 39124000000.0 (%).Trend:Decrease 6.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 40994000000.0 (%).Trend:Increase 4.78% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 40742000000.0 (%).Trend:Decrease 0.61% than previous quarter

Overall: increasing (4.14%). 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 -3122000000.0 (%).Trend:Decrease 43.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2020000000.0 (%).Trend:Decrease 35.3% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -371000000.0 (%).Trend:Decrease 81.63% than previous quarter

Overall: increasing (-88.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3770000000.0 (%).Trend:Decrease 60.1% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7217000000.0 (%).Trend:Increase 91.43% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10441000000.0 (%).Trend:Increase 44.67% than previous quarter

Overall: increasing (176.95%). 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 -2.37 (%).Trend:Decrease 43.84% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1.49 (%).Trend:Decrease 37.13% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -0.28 (%).Trend:Decrease 81.21% than previous quarter

Overall: increasing (-88.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows a slight overall increase in both liabilities on revenue (5.92%) and current assets on revenue (4.14%) across Q1-Q3 2023.  Fluctuations are minimal.  Cost efficiency reveals a substantial increase in the SG&A expense ratio (176.95%).  However, the ratio of retained earnings to revenue demonstrates a significant decline (-88.12%), as does retained earnings on assets (-88.19%).  These metrics show large swings in performance.