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

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 131400000000.0 (%).Trend:Decrease 32.92% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 192000000000.0 (%).Trend:Increase 46.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 195100000000.0 (%).Trend:Increase 1.61% than previous quarter

Overall: increasing (48.48%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 305700000000.0 (%).Trend:Decrease 15.62% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 311800000000.0 (%).Trend:Increase 2.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 317400000000.0 (%).Trend:Increase 1.8% than previous quarter

Overall: increasing (3.83%). Fluctuation: **Little** (low variation).


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

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 209200000000.0 (%).Trend:Increase 3.1% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 218100000000.0 (%).Trend:Increase 4.25% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 223800000000.0 (%).Trend:Increase 2.61% than previous quarter

Overall: increasing (6.98%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 87800000000.0 (%).Trend:Increase 45.12% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30400000000.0 (%).Trend:Decrease 65.38% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 61800000000.0 (%).Trend:Increase 103.29% than previous quarter

Overall: decreasing (-29.61%). Fluctuation: **Significant** (high variation).


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

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets 25.67 (%).Trend:Increase 11.13% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 26.54 (%).Trend:Increase 3.39% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 27.33 (%).Trend:Increase 2.98% than previous quarter

Overall: increasing (6.47%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.74 (USD).Trend:Increase 56.76% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 74.14% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.07 (USD).Trend:Increase 137.78% than previous quarter

Overall: decreasing (-38.51%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows mixed results. Liabilities on revenue decreased significantly in Q3 2021, while current assets on revenue trended upward.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also increased steadily, with little fluctuation.  However, SG&A expense ratio exhibited substantial swings.  Investment efficiency (retained earning on assets) and earnings per share (EPS) both showed increasing trends, but with considerable fluctuations.  Overall, the financial data suggests inconsistent performance across different categories, warranting further investigation.