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 1460100000.0 (%).Trend:Increase 2.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1189100000.0 (%).Trend:Decrease 18.56% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1141200000.0 (%).Trend:Decrease 4.03% than previous quarter

Overall: decreasing (-21.84%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 4247900000.0 (%).Trend:Decrease 6.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 3133600000.0 (%).Trend:Decrease 26.23% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 3234300000.0 (%).Trend:Increase 3.21% than previous quarter

Overall: decreasing (-23.86%). 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 -26374100000.0 (%).Trend:Increase 1.5% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -27236400000.0 (%).Trend:Increase 3.27% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -27373800000.0 (%).Trend:Increase 0.5% than previous quarter

Overall: decreasing (3.79%). 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 -476.29 (%).Trend:Increase 7.01% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -607.52 (%).Trend:Increase 27.55% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -597.32 (%).Trend:Decrease 1.68% than previous quarter

Overall: decreasing (25.41%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.42 (USD).Trend:Increase 61.54% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.22 (USD).Trend:Decrease 47.62% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.27 (USD).Trend:Increase 22.73% than previous quarter

Overall: increasing (-35.71%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q3 2023 show a decreasing trend in working capital efficiency. Liabilities on revenue decreased by 21.84%, while current assets on revenue decreased by 23.86%. The ratio of retained earnings to revenue showed a small decrease of 3.79%, but considerable fluctuation. Investment efficiency, measured by retained earnings on assets, decreased by 25.41% with significant fluctuation.  Earnings per share demonstrated an overall increasing trend, but substantial fluctuation was present.  The data suggests a period of contraction with notable variations across financial indicators.