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 16732400000.0 (%).Trend:Increase 2.86% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 16367200000.0 (%).Trend:Decrease 2.18% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 18280500000.0 (%).Trend:Increase 11.69% than previous quarter

Overall: increasing (9.25%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 66168500000.0 (%).Trend:Increase 5.54% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 70879200000.0 (%).Trend:Increase 7.12% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 75504500000.0 (%).Trend:Increase 6.53% than previous quarter

Overall: increasing (14.11%). 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 36735900000.0 (%).Trend:Increase 3.02% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 36472000000.0 (%).Trend:Decrease 0.72% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 36885900000.0 (%).Trend:Increase 1.13% than previous quarter

Overall: increasing (0.41%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3695600000.0 (%).Trend:Decrease 64.03% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7376600000.0 (%).Trend:Increase 99.6% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11302700000.0 (%).Trend:Increase 53.22% than previous quarter

Overall: increasing (205.84%). 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 18.69 (%).Trend:Decrease 0.21% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 16.35 (%).Trend:Decrease 12.52% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 16.32 (%).Trend:Decrease 0.18% than previous quarter

Overall: decreasing (-12.68%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 116.25% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.18 (USD).Trend:Increase 38.46% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.1 (USD).Trend:Decrease 44.44% than previous quarter

Overall: increasing (-23.08%). Fluctuation: **Significant** (high variation).



The financial analysis reveals increasing working capital efficiency, with liabilities and current assets on revenue both trending upwards throughout Q1-Q3 2022.  Cost efficiency shows a minor rise in the ratio of retained earnings to revenue (0.41%), exhibiting low fluctuation.  However, the SG&A expense ratio shows significant and substantial growth (205.84%), highlighting operational challenges. Investment efficiency indicates a decrease in retained earnings on assets (-12.68%), with minimal fluctuation. Earning per share shows a net increase but with significant negative values and large variations (-23.08%).  These results suggest a complex financial situation demanding further investigation.