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 2201200000.0 (%).Trend:Increase 38.66% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 3661200000.0 (%).Trend:Increase 66.33% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 2184700000.0 (%).Trend:Decrease 40.33% than previous quarter

Overall: decreasing (-0.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 9908600000.0 (%).Trend:Decrease 16.6% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 14735600000.0 (%).Trend:Increase 48.72% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 15770300000.0 (%).Trend:Increase 7.02% than previous quarter

Overall: increasing (59.16%). Fluctuation: **Neutral** (moderate 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 -31860000000.0 (%).Trend:Increase 7.49% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -36310000000.0 (%).Trend:Increase 13.97% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -38490000000.0 (%).Trend:Increase 6.0% than previous quarter

Overall: decreasing (20.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1791600000.0 (%).Trend:Increase 56.47% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 681300000.0 (%).Trend:Decrease 61.97% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1384000000.0 (%).Trend:Increase 103.14% than previous quarter

Overall: decreasing (-22.75%). 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 -227.12 (%).Trend:Increase 20.18% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -236.81 (%).Trend:Increase 4.27% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -235.14 (%).Trend:Decrease 0.71% than previous quarter

Overall: decreasing (3.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2022 show a mixed picture. Liabilities on revenue exhibit a significant decrease (-0.75%), while current assets on revenue show a moderate increase (59.16%).  Cost efficiency indicates a substantial decrease (20.81%) in retained earnings to revenue ratio and a significant decrease (-22.75%) in SG&A expense ratio, both with high variation. Invest efficiency demonstrates a minor decrease (3.53%) in retained earnings on assets with significant fluctuation.