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 35250000000.0 (%).Trend:Decrease 4.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 43220000000.0 (%).Trend:Increase 22.61% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 52840000000.0 (%).Trend:Increase 22.26% than previous quarter

Overall: increasing (49.9%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 52810000000.0 (%).Trend:Decrease 0.84% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 52030000000.0 (%).Trend:Decrease 1.48% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 200490000000.0 (%).Trend:Increase 285.34% than previous quarter

Overall: increasing (279.64%). Fluctuation: **Significant** (high 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 33970000000.0 (%).Trend:Increase 9.76% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 31870000000.0 (%).Trend:Decrease 6.18% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 60380000000.0 (%).Trend:Increase 89.46% than previous quarter

Overall: increasing (77.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9970000000.0 (%).Trend:Increase 56.76% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3590000000.0 (%).Trend:Decrease 63.99% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7430000000.0 (%).Trend:Increase 106.96% than previous quarter

Overall: decreasing (-25.48%). 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 11.42 (%).Trend:Increase 9.6% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 10.49 (%).Trend:Decrease 8.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 13.07 (%).Trend:Increase 24.59% than previous quarter

Overall: increasing (14.45%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial review of Q3 2021 to Q2 2022 indicates a complex financial picture. Liabilities on revenue are increasing by 49.9%, while current assets on revenue show a highly variable increase by 279.64%.  Cost efficiency presents an increase in the ratio of retained earnings to revenue (77.75%), but a significant decrease in the SG&A expense ratio by 25.48%.  Investment efficiency shows a moderate increase of 14.45%.  The analysis indicates potential operational challenges alongside a mixed trend in working capital and cost efficiency, while investment efficiency appears more stable.