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 468300000.0 (%).Trend:Decrease 31.73% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 538800000.0 (%).Trend:Increase 15.05% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 465400000.0 (%).Trend:Decrease 13.62% than previous quarter

Overall: decreasing (-0.62%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 743400000.0 (%).Trend:Decrease 13.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 830800000.0 (%).Trend:Increase 11.76% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 835700000.0 (%).Trend:Increase 0.59% than previous quarter

Overall: increasing (12.42%). 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 -15035500000.0 (%).Trend:Increase 2.48% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -15152200000.0 (%).Trend:Increase 0.78% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -15246600000.0 (%).Trend:Increase 0.62% than previous quarter

Overall: decreasing (1.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 106600000.0 (%).Trend:Decrease 81.91% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 219800000.0 (%).Trend:Increase 106.19% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 291100000.0 (%).Trend:Increase 32.44% than previous quarter

Overall: increasing (173.08%). 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 -1745.68 (%).Trend:Increase 22.36% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1611.59 (%).Trend:Decrease 7.68% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1621.46 (%).Trend:Increase 0.61% than previous quarter

Overall: increasing (-7.12%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2023 to Q3 2023 indicate a slight overall decline in liabilities on revenue (-0.62%), but a clear increase in current assets (12.42%). Cost efficiency reveals a notable increase in SG&A expenses (173.08%) with high fluctuation, along with a slight decrease in the retained earnings to revenue ratio (1.4%).  Invest efficiency shows a minor decline (-7.12%) in retained earnings on assets, with significant variation in all metrics.