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 707200000.0 (%).Trend:Increase 13.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2244300000.0 (%).Trend:Increase 217.35% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1836600000.0 (%).Trend:Decrease 18.17% than previous quarter

Overall: increasing (159.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2459500000.0 (%).Trend:Increase 4.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1445600000.0 (%).Trend:Decrease 41.22% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1568300000.0 (%).Trend:Increase 8.49% than previous quarter

Overall: decreasing (-36.24%). 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 -39820000000.0 (%).Trend:Increase 1.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -41120000000.0 (%).Trend:Increase 3.26% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -41570000000.0 (%).Trend:Increase 1.09% than previous quarter

Overall: decreasing (4.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1086200000.0 (%).Trend:Increase 45.25% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 688400000.0 (%).Trend:Decrease 36.62% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1026100000.0 (%).Trend:Increase 49.06% than previous quarter

Overall: decreasing (-5.53%). 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 -1424.64 (%).Trend:Decrease 1.79% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2426.96 (%).Trend:Increase 70.36% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -2329.63 (%).Trend:Decrease 4.01% than previous quarter

Overall: decreasing (63.52%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -3.78 (USD).Trend:Increase 19.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.3 (USD).Trend:Decrease 65.61% than previous quarter
Year 2023 Quarter 3: Earning Per Share -21.48 (USD).Trend:Increase 1552.31% than previous quarter

Overall: decreasing (468.25%). Fluctuation: **Significant** (high variation).



This report covers Q3 2022 to Q3 2023. Liabilities on revenue increased significantly (159.7%), although this growth slowed in Q3 2023. Current assets on revenue decreased (-36.24%). Retained earnings to revenue decreased (4.39%), with substantial negative values. SG&A expense ratio decreased slightly (-5.53%). Retained earnings on assets and earnings per share both decreased substantially.