Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 316130000000.0 (%).Trend:Increase 32.76% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 313300000000.0 (%).Trend:Decrease 0.9% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 314040000000.0 (%).Trend:Increase 0.24% than previous quarter

Overall: decreasing (-0.66%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 216090000000.0 (%).Trend:Increase 5.28% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 232470000000.0 (%).Trend:Increase 7.58% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 241280000000.0 (%).Trend:Increase 3.79% than previous quarter

Overall: increasing (11.66%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 278000000000.0 (%).Trend:Increase 4.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 293360000000.0 (%).Trend:Increase 5.53% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 304840000000.0 (%).Trend:Increase 3.91% than previous quarter

Overall: increasing (9.65%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 100520000000.0 (%).Trend:Increase 48.28% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 68250000000.0 (%).Trend:Decrease 32.1% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 101060000000.0 (%).Trend:Increase 48.07% than previous quarter

Overall: increasing (0.54%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets 21.58 (%).Trend:Increase 3.9% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 22.64 (%).Trend:Increase 4.91% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 23.56 (%).Trend:Increase 4.06% than previous quarter

Overall: increasing (9.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.09 (USD).Trend:Increase 62.02% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.02 (USD).Trend:Decrease 51.2% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (-52.15%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q3 2022 financial statements shows liabilities on revenue slightly decreasing. Current assets on revenue are steadily rising. Cost efficiency, indicated by the ratio of retained earnings to revenue, shows an overall upward trend. Selling, General & Administrative (SG&A) expense ratio trends upwards with moderate fluctuation. Retained earnings on assets also trend upward.  Earnings per share exhibit a large decrease with significant fluctuations.