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 17700000000.0 (%).Trend:Increase 35.53% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 14910000000.0 (%).Trend:Decrease 15.76% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 16780000000.0 (%).Trend:Increase 12.54% than previous quarter

Overall: decreasing (-5.2%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 42310000000.0 (%).Trend:Increase 17.69% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 45400000000.0 (%).Trend:Increase 7.3% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 45020000000.0 (%).Trend:Decrease 0.84% than previous quarter

Overall: increasing (6.41%). 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 -38930000000.0 (%).Trend:Decrease 9.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -31140000000.0 (%).Trend:Decrease 20.01% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -23620000000.0 (%).Trend:Decrease 24.15% than previous quarter

Overall: increasing (-39.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13350000000.0 (%).Trend:Increase 55.78% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4170000000.0 (%).Trend:Decrease 68.76% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15110000000.0 (%).Trend:Increase 262.35% than previous quarter

Overall: increasing (13.18%). Fluctuation: **Significant** (high 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 -54.44 (%).Trend:Decrease 16.43% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -42.37 (%).Trend:Decrease 22.17% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -32.7 (%).Trend:Decrease 22.82% than previous quarter

Overall: increasing (-39.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.61 (USD).Trend:Increase 221.05% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.33 (USD).Trend:Decrease 45.9% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.89 (USD).Trend:Increase 169.7% than previous quarter

Overall: increasing (45.9%). Fluctuation: **Significant** (high variation).



The financial data from Q3 2022 to Q3 2023 reveals a mixed performance.  Working capital efficiency displays modest, stable changes. However, cost efficiency demonstrates substantial volatility, with a significant increase in retained earnings and SG&A expense ratios.  Investment efficiency shows a substantial, consistent decline in retained earnings on assets, which is a significant concern.  Earnings per share also shows high fluctuation.  The data suggests a need for further analysis to identify underlying causes for the substantial variability in cost and investment efficiency.