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 6582500000.0 (%).Trend:Decrease 2.01% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 4894600000.0 (%).Trend:Decrease 25.64% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 4838700000.0 (%).Trend:Decrease 1.14% than previous quarter

Overall: decreasing (-26.49%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 14291300000.0 (%).Trend:Decrease 5.24% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 13795300000.0 (%).Trend:Decrease 3.47% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 13881800000.0 (%).Trend:Increase 0.63% than previous quarter

Overall: decreasing (-2.87%). 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 -13256800000.0 (%).Trend:Decrease 4.63% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -14206300000.0 (%).Trend:Increase 7.16% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -14655000000.0 (%).Trend:Increase 3.16% than previous quarter

Overall: decreasing (10.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5082800000.0 (%).Trend:Increase 23.5% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1741300000.0 (%).Trend:Decrease 65.74% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3626800000.0 (%).Trend:Increase 108.28% than previous quarter

Overall: decreasing (-28.65%). 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 -56.4 (%).Trend:Decrease 0.18% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -62.01 (%).Trend:Increase 9.95% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -64.63 (%).Trend:Increase 4.23% than previous quarter

Overall: decreasing (14.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.49 (USD).Trend:Increase 512.5% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.22 (USD).Trend:Decrease 144.9% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.51 (USD).Trend:Increase 131.82% than previous quarter

Overall: decreasing (-204.08%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveals decreasing trends across several key metrics. Liabilities on revenue and current assets on revenue both show consistent decreases, indicating a potential tightening of working capital.  Cost efficiency metrics, notably the ratio of retained earnings to revenue and SG&A expense ratio, display significant fluctuations, suggesting instability in operational costs. Investment efficiency, measured by retained earnings on assets, also trends downward with notable volatility.  Earnings per share show a drastic decline, indicating potential issues related to profitability.  A deeper analysis is necessary to pinpoint the root causes and suggest appropriate countermeasures.