Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 10726900000.0 (%).Trend:Increase 4.11% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 14099000000.0 (%).Trend:Increase 31.44% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 14459900000.0 (%).Trend:Increase 2.56% than previous quarter

Overall: increasing (34.8%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 71988500000.0 (%).Trend:Decrease 28.59% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 57967000000.0 (%).Trend:Decrease 19.48% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 63718000000.0 (%).Trend:Increase 9.92% than previous quarter

Overall: decreasing (-11.49%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -45336900000.0 (%).Trend:Increase 14.15% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -59159100000.0 (%).Trend:Increase 30.49% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -65501100000.0 (%).Trend:Increase 10.72% than previous quarter

Overall: decreasing (44.48%). Fluctuation: **Significant** (high variation).

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

Invest Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets -21.2 (%).Trend:Increase 14.04% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -30.61 (%).Trend:Increase 44.39% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -34.35 (%).Trend:Increase 12.22% than previous quarter

Overall: decreasing (62.03%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.43 (USD).Trend:Increase 50.53% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.67 (USD).Trend:Decrease 53.15% than previous quarter
Year 2022 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 49.25% than previous quarter

Overall: increasing (-30.07%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q3 2022 reveal a complex financial picture. Liabilities on revenue demonstrate a moderate increase with neutral fluctuation.  However, current assets on revenue consistently decline, showing significant fluctuation.  Cost efficiency, measured by retained earnings to revenue, is consistently decreasing with considerable volatility.  Investment efficiency, represented by retained earnings on assets, consistently displays a decreasing trend with pronounced variations. Earnings per share displays marked volatility, but there is an overall increase.