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 827000000000.0 (%).Trend:Decrease 4.46% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 740600000000.0 (%).Trend:Decrease 10.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 681900000000.0 (%).Trend:Decrease 7.93% than previous quarter

Overall: decreasing (-17.55%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 910500000000.0 (%).Trend:Increase 9.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 754100000000.0 (%).Trend:Decrease 17.18% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 738400000000.0 (%).Trend:Decrease 2.08% than previous quarter

Overall: decreasing (-18.9%). 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 -453300000000.0 (%).Trend:Decrease 19.5% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -504500000000.0 (%).Trend:Increase 11.29% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -522500000000.0 (%).Trend:Increase 3.57% than previous quarter

Overall: decreasing (15.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 159500000000.0 (%).Trend:Increase 47.96% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38300000000.0 (%).Trend:Decrease 75.99% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 75300000000.0 (%).Trend:Increase 96.61% than previous quarter

Overall: decreasing (-52.79%). 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 -19.18 (%).Trend:Decrease 12.58% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -24.18 (%).Trend:Increase 26.07% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -25.98 (%).Trend:Increase 7.44% than previous quarter

Overall: decreasing (35.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.55 (USD).Trend:Decrease 355.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.09 (USD).Trend:Decrease 57.25% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.35 (USD).Trend:Decrease 67.89% than previous quarter

Overall: decreasing (-86.27%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal a negative trend in revenue-related liabilities and current assets.  Significant fluctuations are observed in the ratio of retained earnings to revenue, SG&A expense ratio, investment efficiency, retained earnings on assets, and earnings per share.  Overall, the financial performance shows a downward trend with high volatility in key metrics.