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 7160600000.0 (%).Trend:Decrease 3.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 10291600000.0 (%).Trend:Increase 43.73% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 10028100000.0 (%).Trend:Decrease 2.56% than previous quarter

Overall: increasing (40.05%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 7233500000.0 (%).Trend:Decrease 1.76% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 7628700000.0 (%).Trend:Increase 5.46% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 9790100000.0 (%).Trend:Increase 28.33% than previous quarter

Overall: increasing (35.34%). Fluctuation: **Neutral** (moderate 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 -9324900000.0 (%).Trend:Decrease 13.45% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -7976200000.0 (%).Trend:Decrease 14.46% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -6383800000.0 (%).Trend:Decrease 19.96% than previous quarter

Overall: increasing (-31.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -11.31 (%).Trend:Decrease 14.06% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -9.04 (%).Trend:Decrease 20.07% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -6.98 (%).Trend:Decrease 22.79% than previous quarter

Overall: increasing (-38.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 227.27% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 69.44% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 245.45% than previous quarter

Overall: increasing (5.56%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2022 to Q3 2023 shows mixed performance. Working capital metrics display increasing trends, albeit with neutral fluctuations. Cost efficiency, measured by the ratio of retained earnings to revenue and retained earnings on assets, demonstrates substantial negative trends with significant fluctuations. Earnings per share exhibit notable volatility, increasing and decreasing between quarters.  This data suggests potential instability in cost and investment efficiency, contrasting with the relatively consistent working capital trends. Further analysis is warranted to understand the reasons behind these fluctuations.