Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 5560800000.0 (%).Trend:Increase 22.4% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 6101000000.0 (%).Trend:Increase 9.71% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 8439600000.0 (%).Trend:Increase 38.33% than previous quarter

Overall: increasing (51.77%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 112980500000.0 (%).Trend:Decrease 4.99% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 102918800000.0 (%).Trend:Decrease 8.91% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 97028700000.0 (%).Trend:Decrease 5.72% than previous quarter

Overall: decreasing (-14.12%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -114876300000.0 (%).Trend:Decrease 1.42% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -129959100000.0 (%).Trend:Increase 13.13% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -137098500000.0 (%).Trend:Increase 5.49% than previous quarter

Overall: decreasing (19.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8680400000.0 (%).Trend:Increase 57.26% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3980400000.0 (%).Trend:Decrease 54.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7905600000.0 (%).Trend:Increase 98.61% than previous quarter

Overall: decreasing (-8.93%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets -56.47 (%).Trend:Decrease 39.63% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -67.1 (%).Trend:Increase 18.82% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -73.07 (%).Trend:Increase 8.9% than previous quarter

Overall: decreasing (29.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.56 (USD).Trend:Decrease 13.85% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.37 (USD).Trend:Decrease 33.93% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.68 (USD).Trend:Increase 83.78% than previous quarter

Overall: decreasing (21.43%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q2 2022 financial data reveals a 51.77% increase in liabilities on revenue (moderate fluctuation) and a 14.12% decrease in current assets on revenue (low fluctuation).  Cost efficiency is concerning, with significant decreases in retained earnings to revenue (-19.34%, high variation) and SG&A expense ratio (-8.93%, high variation). Investment efficiency is also weak, showing significant decreases in retained earnings on assets (-29.4%) and earnings per share (-21.43%), both with high variation.