Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 23678400000.0 (%).Trend:Increase 4.33% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22723000000.0 (%).Trend:Decrease 4.03% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 28859100000.0 (%).Trend:Increase 27.0% than previous quarter

Overall: increasing (21.88%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 46998700000.0 (%).Trend:Decrease 44.69% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 37051000000.0 (%).Trend:Decrease 21.17% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 21220500000.0 (%).Trend:Decrease 42.73% than previous quarter

Overall: decreasing (-54.85%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 3694200000.0 (%).Trend:Decrease 38.55% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 1314400000.0 (%).Trend:Decrease 64.42% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 3184300000.0 (%).Trend:Increase 142.26% than previous quarter

Overall: decreasing (-13.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8629600000.0 (%).Trend:Decrease 66.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17648900000.0 (%).Trend:Increase 104.52% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26805900000.0 (%).Trend:Increase 51.88% than previous quarter

Overall: increasing (210.63%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets 1.15 (%).Trend:Decrease 33.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 0.43 (%).Trend:Decrease 62.61% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 0.99 (%).Trend:Increase 130.23% than previous quarter

Overall: decreasing (-13.91%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.79 (USD).Trend:Decrease 40.6% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.06 (USD).Trend:Increase 34.18% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Decrease 5.66% than previous quarter

Overall: increasing (26.58%). Fluctuation: **Neutral** (moderate variation).



Financial statements for Q1 2022 to Q3 2022 show a mixed picture. Liabilities on revenue are increasing, while current assets on revenue are decreasing significantly.  Cost efficiency, as measured by the ratio of retained earnings to revenue and SG&A expense ratio, show significant fluctuations, with both increasing and decreasing trends. Invest efficiency, with retained earnings on assets, also shows significant, fluctuating decreases and increases.  Earnings per share are increasing with less significant fluctuations.  Overall, the data indicates instability and potential issues in working capital and cost management.