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 25690000000.0 (%).Trend:Increase 0.39% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 25610000000.0 (%).Trend:Decrease 0.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30030000000.0 (%).Trend:Increase 17.26% than previous quarter

Overall: increasing (16.89%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 48360000000.0 (%).Trend:Decrease 3.01% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 50750000000.0 (%).Trend:Increase 4.94% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 55720000000.0 (%).Trend:Increase 9.79% than previous quarter

Overall: increasing (15.22%). 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 52120000000.0 (%).Trend:Increase 0.39% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 54730000000.0 (%).Trend:Increase 5.01% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 56200000000.0 (%).Trend:Increase 2.69% than previous quarter

Overall: increasing (7.83%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8250000000.0 (%).Trend:Increase 52.5% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3280000000.0 (%).Trend:Decrease 60.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6670000000.0 (%).Trend:Increase 103.35% than previous quarter

Overall: decreasing (-19.15%). 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 30.34 (%).Trend:Increase 2.33% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 32.52 (%).Trend:Increase 7.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 32.81 (%).Trend:Increase 0.89% than previous quarter

Overall: increasing (8.14%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -2.25 (USD).Trend:Decrease 5.06% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.99 (USD).Trend:Decrease 144.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.86 (USD).Trend:Increase 87.88% than previous quarter

Overall: increasing (-182.67%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal a mixed picture. Working capital efficiency shows an overall increase in liabilities on revenue and current assets on revenue, although with some quarter-to-quarter fluctuations. Cost efficiency indicates a slight improvement in the ratio of retained earnings to revenue.  Significant fluctuation is observed in the SG&A expense ratio, with a substantial decrease in Q1 2022. Investment efficiency shows a consistent upward trend in retained earnings on assets.  Earnings per share show a large decrease followed by some improvement, suggesting considerable volatility in profitability.