In the most recent period of Q1'26, CPNG's ROE stands at -6.77%, ROA at -1.53%, and ROIC at -2.56%, indicating negative profitability across all key efficiency metrics and a downturn from the prior quarter's mixed performance. Over the timeframe from Q2'23 to Q1'26, the metrics exhibit high volatility with an overall declining trend, highlighted by a peak in Q4'23 where ROE reached 25.25%, ROA 7.74%, and ROIC 15.22%, followed by fluctuations including brief recoveries in Q3'24 and Q3'25 but consistent negativity in recent quarters, suggesting challenges in asset utilization and capital returns amid operational pressures.