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 7460500000.0 (%).Trend:Increase 18.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 6273000000.0 (%).Trend:Decrease 15.92% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 6036200000.0 (%).Trend:Decrease 3.77% than previous quarter

Overall: decreasing (-19.09%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 1701300000.0 (%).Trend:Decrease 10.26% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1615300000.0 (%).Trend:Decrease 5.05% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 1504500000.0 (%).Trend:Decrease 6.86% than previous quarter

Overall: decreasing (-11.57%). 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 -32034600000.0 (%).Trend:Increase 5.81% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -33952100000.0 (%).Trend:Increase 5.99% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -33973000000.0 (%).Trend:Increase 0.06% than previous quarter

Overall: decreasing (6.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1622200000.0 (%).Trend:Increase 45.68% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 730600000.0 (%).Trend:Decrease 54.96% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1436700000.0 (%).Trend:Increase 96.65% than previous quarter

Overall: decreasing (-11.44%). 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 -217.95 (%).Trend:Increase 3.15% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -203.93 (%).Trend:Decrease 6.43% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -190.38 (%).Trend:Decrease 6.64% than previous quarter

Overall: increasing (-12.65%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.55 (USD).Trend:Increase 55.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.54 (USD).Trend:Decrease 65.16% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.54 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (-65.16%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows decreasing liabilities on revenue (-19.09%) and current assets on revenue (-11.57%) from Q3 2021 to Q2 2022.  Cost efficiency reveals a decreasing trend in the ratio of retained earnings to revenue (6.05%) and SG&A expense ratio (-11.44%).  Investment efficiency shows an increasing trend in retained earnings on assets (-12.65%) while earning per share also shows an increasing trend (-65.16%) but with significant fluctuations.  Overall, the financial picture suggests some challenges with cost and investment efficiency despite improvements in working capital efficiency.