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 3998900000.0 (%).Trend:Increase 15.63% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 4820000000.0 (%).Trend:Increase 20.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 5371500000.0 (%).Trend:Increase 11.44% than previous quarter

Overall: increasing (34.32%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 8266600000.0 (%).Trend:Increase 1.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 5612500000.0 (%).Trend:Decrease 32.11% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 6514500000.0 (%).Trend:Increase 16.07% than previous quarter

Overall: decreasing (-21.19%). Fluctuation: **Neutral** (moderate 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 8282600000.0 (%).Trend:Decrease 8.06% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 6467000000.0 (%).Trend:Decrease 21.92% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 6458000000.0 (%).Trend:Decrease 0.14% than previous quarter

Overall: decreasing (-22.03%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1087600000.0 (%).Trend:Increase 55.17% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 404800000.0 (%).Trend:Decrease 62.78% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 784300000.0 (%).Trend:Increase 93.75% than previous quarter

Overall: decreasing (-27.89%). 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 21.6 (%).Trend:Decrease 7.1% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 17.64 (%).Trend:Decrease 18.33% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 17.27 (%).Trend:Decrease 2.1% than previous quarter

Overall: decreasing (-20.05%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.92 (USD).Trend:Increase 22.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 84.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.14 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (-84.78%). Fluctuation: **Significant** (high variation).



Financial statements reveal a concerning trend of decreasing cost efficiency, as reflected in the declining ratio of retained earnings to revenue and fluctuating SG&A expense ratio.  Working capital efficiency shows increasing liabilities and decreasing current assets. Investment efficiency also shows a consistent decline in retained earnings on assets. Earning per share exhibits significant, largely negative fluctuations.  These findings suggest potential operational challenges and need for corrective measures.