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 1978035500.0 (%).Trend:Increase 101.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 2541406800.0 (%).Trend:Increase 28.48% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 2949424100.0 (%).Trend:Increase 16.05% than previous quarter

Overall: increasing (49.11%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 2534237400.0 (%).Trend:Increase 5.15% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1521847000.0 (%).Trend:Decrease 39.95% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1360231100.0 (%).Trend:Decrease 10.62% than previous quarter

Overall: decreasing (-46.33%). 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 -15131400100.0 (%).Trend:Increase 12.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -18697077100.0 (%).Trend:Increase 23.56% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -20101383900.0 (%).Trend:Increase 7.51% than previous quarter

Overall: decreasing (32.85%). 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 -230.53 (%).Trend:Increase 7.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -351.89 (%).Trend:Increase 52.64% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -401.48 (%).Trend:Increase 14.09% than previous quarter

Overall: decreasing (74.16%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 28.21% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -4.43 (USD).Trend:Increase 121.5% than previous quarter

Overall: decreasing (343.0%). Fluctuation: **Significant** (high variation).



The financial statements from Q3 2022 to Q3 2023 reveal several key findings.  Liabilities on revenue show a positive, albeit moderate, upward trend.  However, current assets on revenue are decreasing considerably, suggesting potentially strained liquidity.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is also declining significantly, accompanied by considerable fluctuation.  Investment efficiency and earning per share are also decreasing, highlighting substantial negative trends in overall performance.