Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 252400000.0 (%).Trend:Increase 31.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 184600000.0 (%).Trend:Decrease 26.86% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 186600000.0 (%).Trend:Increase 1.08% than previous quarter

Overall: decreasing (-26.07%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 771300000.0 (%).Trend:Decrease 12.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 49800000.0 (%).Trend:Decrease 93.54% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 989900000.0 (%).Trend:Increase 1887.75% than previous quarter

Overall: increasing (28.34%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -38105700000.0 (%).Trend:Increase 2.02% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -38952200000.0 (%).Trend:Increase 2.22% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -38986000000.0 (%).Trend:Increase 0.09% than previous quarter

Overall: decreasing (2.31%). Fluctuation: **Significant** (high variation).

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

Invest Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets -4580.56 (%).Trend:Increase 18.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -47970.69 (%).Trend:Increase 947.27% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -3898.99 (%).Trend:Decrease 91.87% than previous quarter

Overall: increasing (-14.88%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2022 to Q3 2023 reveal a mixed financial performance. Liabilities on revenue are decreasing, while current assets show a significant initial drop and subsequent dramatic increase in Q3 2023.  Cost efficiency, as measured by the ratio of retained earnings to revenue, displays a persistent decreasing trend. Investment efficiency shows significant volatility with substantial fluctuations throughout, particularly a large increase and drop in Q2 and Q3 2023, respectively.  These findings indicate potential issues in asset management, operational efficiency, and cost control, requiring thorough investigation and corrective action.