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 data from Q3 2022 to Q3 2023 reveals significant concerns across various financial metrics. Liabilities on revenue show a decreasing trend, but current assets on revenue are declining steeply, negatively impacting working capital efficiency (-70.42%). Cost efficiency also decreases (9.1%), driven by a decline in the retained earnings-to-revenue ratio.  Fluctuations in SG&A expense ratio are neutral, suggesting stable spending in these areas.  Concerningly, investment efficiency is drastically declining (167.27%), highlighting substantial issues with asset management. These trends need careful attention and investigation.