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

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 223750000000.0 (%).Trend:Increase 2.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 218580000000.0 (%).Trend:Decrease 2.31% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 235000000000.0 (%).Trend:Increase 7.51% than previous quarter

Overall: increasing (5.03%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 317030000000.0 (%).Trend:Decrease 1.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 329130000000.0 (%).Trend:Increase 3.82% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 332120000000.0 (%).Trend:Increase 0.91% than previous quarter

Overall: increasing (4.76%). Fluctuation: **Little** (low variation).


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

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 147570000000.0 (%).Trend:Decrease 8.01% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 74500000000.0 (%).Trend:Decrease 49.52% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 54090000000.0 (%).Trend:Decrease 27.4% than previous quarter

Overall: decreasing (-63.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20380000000.0 (%).Trend:Increase 51.3% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14800000000.0 (%).Trend:Decrease 27.38% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21720000000.0 (%).Trend:Increase 46.76% than previous quarter

Overall: increasing (6.58%). Fluctuation: **Neutral** (moderate variation).


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

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 21.98 (%).Trend:Decrease 4.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.38 (%).Trend:Decrease 48.23% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 8.27 (%).Trend:Decrease 27.33% than previous quarter

Overall: decreasing (-62.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.89 (USD).Trend:Increase 73.05% than previous quarter
Year 2023 Quarter 2: Earning Per Share -4.64 (USD).Trend:Increase 60.55% than previous quarter
Year 2023 Quarter 3: Earning Per Share -6.58 (USD).Trend:Increase 41.81% than previous quarter

Overall: decreasing (127.68%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q3 2023 show continued challenges.  Working capital efficiency shows modest increases in both liabilities on revenue (5.03%) and current assets (4.76%). Cost efficiency reveals a steep decline (-63.35%) in the ratio of retained earnings to revenue with significant fluctuation.  SG&A expense ratio displays an overall increase (6.58%), although neutral fluctuation. Investment efficiency shows substantial decline (-62.37%) and significant fluctuations in retained earnings on assets.  Earnings per share continue a negative trend (-127.68%) with substantial variation.  The data points to persistent issues in profitability and efficiency.