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 182490000000.0 (%).Trend:Decrease 1.38% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 217990000000.0 (%).Trend:Increase 19.45% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 223750000000.0 (%).Trend:Increase 2.64% than previous quarter

Overall: increasing (22.61%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 361000000000.0 (%).Trend:Decrease 5.41% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 321160000000.0 (%).Trend:Decrease 11.04% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 317030000000.0 (%).Trend:Decrease 1.29% than previous quarter

Overall: decreasing (-12.18%). 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 172750000000.0 (%).Trend:Decrease 9.21% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 160420000000.0 (%).Trend:Decrease 7.14% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 147570000000.0 (%).Trend:Decrease 8.01% than previous quarter

Overall: decreasing (-14.58%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6450000000.0 (%).Trend:Decrease 69.47% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13470000000.0 (%).Trend:Increase 108.84% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20380000000.0 (%).Trend:Increase 51.3% than previous quarter

Overall: increasing (215.97%). 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 23.06 (%).Trend:Decrease 6.18% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 22.95 (%).Trend:Decrease 0.48% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 21.98 (%).Trend:Decrease 4.23% than previous quarter

Overall: decreasing (-4.68%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.51 (USD).Trend:Decrease 87.38% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.67 (USD).Trend:Increase 227.45% than previous quarter
Year 2022 Quarter 3: Earning Per Share -2.89 (USD).Trend:Increase 73.05% than previous quarter

Overall: decreasing (466.67%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2022 to Q3 2022 show liabilities on revenue increasing (22.61%) with little variation. Current assets on revenue are decreasing (-12.18%) with minimal variation. Cost efficiency, as measured by the ratio of retained earnings to revenue, is consistently declining (-14.58%). The SG&A expense ratio shows considerable fluctuation (215.97%), increasing overall. Investment efficiency displays a moderate decrease in retained earnings on assets (-4.68%).  Earnings per share are decreasing significantly (466.67%) with high variation.  The overall picture paints a continuing unfavorable financial picture.