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 368400000.0 (%).Trend:Increase 20.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 361600000.0 (%).Trend:Decrease 1.85% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 333000000.0 (%).Trend:Decrease 7.91% than previous quarter

Overall: decreasing (-9.61%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 715400000.0 (%).Trend:Decrease 21.83% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 465000000.0 (%).Trend:Decrease 35.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 211600000.0 (%).Trend:Decrease 54.49% than previous quarter

Overall: decreasing (-70.42%). Fluctuation: **Significant** (high 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 -13757600000.0 (%).Trend:Increase 2.29% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -14750000000.0 (%).Trend:Increase 7.21% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -15010000000.0 (%).Trend:Increase 1.76% than previous quarter

Overall: decreasing (9.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 349500000.0 (%).Trend:Increase 47.66% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 237100000.0 (%).Trend:Decrease 32.16% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 345400000.0 (%).Trend:Increase 45.68% than previous quarter

Overall: decreasing (-1.17%). 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 -1498.81 (%).Trend:Increase 25.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2308.66 (%).Trend:Increase 54.03% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -4005.87 (%).Trend:Increase 73.51% than previous quarter

Overall: decreasing (167.27%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2022 to Q3 2023 show significant declines in several key financial areas. Liabilities on revenue are decreasing, but current assets on revenue have decreased drastically (-70.42%), indicating a significant working capital problem.  Cost efficiency is also declining (9.1%), with a concerning negative trend in the ratio of retained earnings to revenue.  SG&A expense ratio shows neutral trends.  Investment efficiency is severely declining (-167.27%), highlighting significant asset management issues. The overall picture paints a worrying scenario demanding prompt remedial action.