Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 192500000.0 (%).Trend:Decrease 23.49% than previous quarter
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

Overall: decreasing (-4.1%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 884500000.0 (%).Trend:Decrease 16.79% than previous quarter
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

Overall: decreasing (-94.37%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -37351500000.0 (%).Trend:Increase 0.52% than previous quarter
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

Overall: decreasing (4.29%). Fluctuation: **Significant** (high variation).

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

Invest Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets -3875.84 (%).Trend:Increase 20.02% than previous quarter
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

Overall: decreasing (1137.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2023 reveal a mixed picture.  Liabilities on revenue are decreasing, though with moderate fluctuation.  Current assets on revenue show a dramatic and concerning decline, reaching a drastically low point in Q2 2023.  Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates a consistent downward trend, indicative of potential issues.  Investment efficiency displays a sharp and concerning decline, with a massive increase and then drop in Q2 and Q3 2023, respectively.  The overall trend signals operational and asset management challenges requiring urgent attention.