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 4653500000.0 (%).Trend:Increase 20.26% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 3885900000.0 (%).Trend:Decrease 16.5% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 4195300000.0 (%).Trend:Increase 7.96% than previous quarter

Overall: decreasing (-9.85%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 30724200000.0 (%).Trend:Increase 7.92% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 34288200000.0 (%).Trend:Increase 11.6% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 35733200000.0 (%).Trend:Increase 4.21% than previous quarter

Overall: increasing (16.3%). Fluctuation: **Little** (low 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 62092400000.0 (%).Trend:Increase 2.52% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 64753200000.0 (%).Trend:Increase 4.29% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 62948100000.0 (%).Trend:Decrease 2.79% than previous quarter

Overall: increasing (1.38%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2244400000.0 (%).Trend:Increase 35.45% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 520300000.0 (%).Trend:Decrease 76.82% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1435100000.0 (%).Trend:Increase 175.82% than previous quarter

Overall: decreasing (-36.06%). 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 118.41 (%).Trend:Decrease 1.17% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 118.15 (%).Trend:Decrease 0.22% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 112.43 (%).Trend:Decrease 4.84% than previous quarter

Overall: decreasing (-5.05%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q3 2021 to Q2 2022 show a mixed financial picture. Liabilities on revenue decreased then increased slightly, ending slightly below the initial Q3 2021 level, fluctuating with little variation.  Current assets on revenue increased steadily, growing by approximately 16.3%.  Cost efficiency, measured by the ratio of retained earnings to revenue, showed a slight increase with little variation.  However, the SG&A expense ratio decreased significantly in the first quarter of 2022, then increased sharply in the second quarter, exhibiting significant variation.  Investment efficiency (Retained Earnings on Assets) showed a slight decrease throughout the period.  Overall, while certain areas show positive growth (current assets), others show volatility (SG&A), requiring further investigation to understand underlying reasons.