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 326213300000.0 (%).Trend:Increase 3.95% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 359283400000.0 (%).Trend:Increase 10.14% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 356757200000.0 (%).Trend:Decrease 0.7% than previous quarter

Overall: increasing (9.36%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 687896900000.0 (%).Trend:Increase 10.67% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 760647500000.0 (%).Trend:Increase 10.58% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 789708700000.0 (%).Trend:Increase 3.82% than previous quarter

Overall: increasing (14.8%). 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 316344500000.0 (%).Trend:Increase 10.93% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 337093600000.0 (%).Trend:Increase 6.56% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 359068800000.0 (%).Trend:Increase 6.52% than previous quarter

Overall: increasing (13.51%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71809800000.0 (%).Trend:Decrease 65.11% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 149096200000.0 (%).Trend:Increase 107.63% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 225116200000.0 (%).Trend:Increase 50.99% than previous quarter

Overall: increasing (213.49%). 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 23.99 (%).Trend:Increase 4.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 24.32 (%).Trend:Increase 1.38% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 25.5 (%).Trend:Increase 4.85% than previous quarter

Overall: increasing (6.29%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 3.3 (USD).Trend:Decrease 34.91% than previous quarter
Year 2022 Quarter 2: Earning Per Share 7.37 (USD).Trend:Increase 123.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share 11.8 (USD).Trend:Increase 60.11% than previous quarter

Overall: increasing (257.58%). Fluctuation: **Significant** (high variation).



Analysis of financial statements from Q1 to Q3 2022 indicates an overall positive financial performance.  Working capital efficiency, liabilities on revenue, and current assets on revenue show moderate increases and minimal fluctuations.  The ratio of retained earnings to revenue also experienced steady growth, suggesting healthy financial position.  However, the Selling, General & Administrative (SG&A) expense ratio showed significant increases and decreases, which may signal areas needing review or potential efficiency measures. Retained Earnings on Assets and Earnings per Share also show positive trends, however with considerable quarter-to-quarter variation.  These fluctuations should be investigated to identify underlying factors.