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 362489500000.0 (%).Trend:Decrease 2.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 319500000000.0 (%).Trend:Decrease 11.86% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 312600000000.0 (%).Trend:Decrease 2.16% than previous quarter

Overall: decreasing (-13.76%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 528138500000.0 (%).Trend:Decrease 10.88% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 455700000000.0 (%).Trend:Decrease 13.72% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 464200000000.0 (%).Trend:Increase 1.87% than previous quarter

Overall: decreasing (-12.11%). 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 107940300000.0 (%).Trend:Increase 2.96% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 82900000000.0 (%).Trend:Decrease 23.2% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 88500000000.0 (%).Trend:Increase 6.76% than previous quarter

Overall: decreasing (-18.01%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 14.87 (%).Trend:Increase 11.47% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 12.77 (%).Trend:Decrease 14.12% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 13.56 (%).Trend:Increase 6.19% than previous quarter

Overall: decreasing (-8.81%). Fluctuation: **Little** (low variation).

Earning Per Share


Analysis of Q3 2021 to Q2 2022 reveals a consistent downward trend in working capital efficiency, reflected by decreasing liabilities and current assets on revenue. Cost efficiency continues to decline, evident in a decreasing ratio of retained earnings to revenue.  Investment efficiency also displays a similar negative trend in retained earnings on assets.  These findings warrant further investigation to understand the underlying causes.