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 95844800000.0 (%).Trend:Increase 32.72% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 89103500000.0 (%).Trend:Decrease 7.03% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 73726000000.0 (%).Trend:Decrease 17.26% than previous quarter

Overall: decreasing (-23.08%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 239875700000.0 (%).Trend:Increase 47.49% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 247048400000.0 (%).Trend:Increase 2.99% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 219947900000.0 (%).Trend:Decrease 10.97% than previous quarter

Overall: decreasing (-8.31%). Fluctuation: **Little** (low 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 61158300000.0 (%).Trend:Increase 35.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 66270900000.0 (%).Trend:Increase 8.36% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 62069200000.0 (%).Trend:Decrease 6.34% than previous quarter

Overall: increasing (1.49%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21146600000.0 (%).Trend:Decrease 64.23% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45938200000.0 (%).Trend:Increase 117.24% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 69919200000.0 (%).Trend:Increase 52.2% than previous quarter

Overall: increasing (230.64%). 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 15.75 (%).Trend:Decrease 20.37% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 16.73 (%).Trend:Increase 6.22% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 16.83 (%).Trend:Increase 0.6% than previous quarter

Overall: increasing (6.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 4.46 (USD).Trend:Decrease 67.04% than previous quarter
Year 2022 Quarter 2: Earning Per Share 12.16 (USD).Trend:Increase 172.65% than previous quarter
Year 2022 Quarter 3: Earning Per Share 16.99 (USD).Trend:Increase 39.72% than previous quarter

Overall: increasing (280.94%). Fluctuation: **Significant** (high variation).



Financial statements for 2022 show mixed trends. Working capital efficiency declined slightly with liabilities on revenue decreasing and current assets on revenue also decreasing. Cost efficiency exhibited modest growth in the retained earnings-to-revenue ratio, but the Selling, General & Administrative (SG&A) expense ratio experienced substantial fluctuation.  Investment efficiency showed a slight increase in retained earnings on assets. Earnings per share showed significant growth but with large quarterly fluctuations. This analysis highlights both potential improvements and areas needing further scrutiny.