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 1096800000.0 (%).Trend:Increase 2.59% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1098600000.0 (%).Trend:Increase 0.16% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 889000000.0 (%).Trend:Decrease 19.08% than previous quarter

Overall: decreasing (-18.95%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1148300000.0 (%).Trend:Decrease 8.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 845200000.0 (%).Trend:Decrease 26.4% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 692500000.0 (%).Trend:Decrease 18.07% than previous quarter

Overall: decreasing (-39.69%). 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 -26276100000.0 (%).Trend:Increase 1.25% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -27353900000.0 (%).Trend:Increase 4.1% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -27715400000.0 (%).Trend:Increase 1.32% than previous quarter

Overall: decreasing (5.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 566500000.0 (%).Trend:Increase 53.86% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 366000000.0 (%).Trend:Decrease 35.39% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 534600000.0 (%).Trend:Increase 46.07% than previous quarter

Overall: decreasing (-5.63%). 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 -1307.72 (%).Trend:Increase 7.47% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1553.49 (%).Trend:Increase 18.79% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1740.81 (%).Trend:Increase 12.06% than previous quarter

Overall: decreasing (33.12%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial analysis covers liabilities on revenue, current assets on revenue, cost efficiency (ratio of retained earnings and SG&A), invest efficiency (retained earning on assets), and overall trends over three quarters from Quarter 3 2022 to Quarter 3 2023. Liabilities on revenue show a decreasing trend with neutral fluctuation. Current assets on revenue exhibit a significant decreasing trend with significant fluctuation. Cost efficiency shows a decreasing trend with significant fluctuation, while SG&A expenses show a decreasing trend with neutral fluctuation. Invest efficiency (retained earnings on assets) shows a considerable decline with significant fluctuation.