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 54088700000.0 (%).Trend:Increase 2.59% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 56136200000.0 (%).Trend:Increase 3.79% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 55308900000.0 (%).Trend:Decrease 1.47% than previous quarter

Overall: increasing (2.26%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 56752600000.0 (%).Trend:Decrease 5.94% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 51818400000.0 (%).Trend:Decrease 8.69% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 52620200000.0 (%).Trend:Increase 1.55% than previous quarter

Overall: decreasing (-7.28%). 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 50510000000.0 (%).Trend:Decrease 0.13% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 50212500000.0 (%).Trend:Decrease 0.59% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 51089700000.0 (%).Trend:Increase 1.75% than previous quarter

Overall: increasing (1.15%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 68559300000.0 (%).Trend:Increase 53.6% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25969900000.0 (%).Trend:Decrease 62.12% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50932500000.0 (%).Trend:Increase 96.12% than previous quarter

Overall: decreasing (-25.71%). 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 16.8 (%).Trend:Increase 0.24% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 17.0 (%).Trend:Increase 1.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 17.38 (%).Trend:Increase 2.24% than previous quarter

Overall: increasing (3.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.15 (USD).Trend:Increase 33.72% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 80.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.74 (USD).Trend:Increase 221.74% than previous quarter

Overall: decreasing (-35.65%). Fluctuation: **Significant** (high variation).



Financial statements reveal a mixed performance.  Liabilities on revenue are generally increasing, albeit with little variation. Current assets on revenue, conversely, are declining.  Cost efficiency suggests a slight positive trend in the ratio of retained earnings to revenue, but significant fluctuation is evident in the SG&A expense ratio. Investment efficiency indicates consistent growth in retained earnings on assets. Earnings per share, however, are experiencing significant volatility, with a substantial decrease overall.