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 21433700000.0 (%).Trend:Increase 6.42% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 23574400000.0 (%).Trend:Increase 9.99% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 19929800000.0 (%).Trend:Decrease 15.46% than previous quarter

Overall: decreasing (-7.02%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 36175300000.0 (%).Trend:Increase 3.49% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 34354800000.0 (%).Trend:Decrease 5.03% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 30551100000.0 (%).Trend:Decrease 11.07% than previous quarter

Overall: decreasing (-15.55%). 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 15122900000.0 (%).Trend:Decrease 2.35% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 13118100000.0 (%).Trend:Decrease 13.26% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 12484800000.0 (%).Trend:Decrease 4.83% than previous quarter

Overall: decreasing (-17.44%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19668700000.0 (%).Trend:Increase 46.54% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6044100000.0 (%).Trend:Decrease 69.27% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12120900000.0 (%).Trend:Increase 100.54% than previous quarter

Overall: decreasing (-38.37%). 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 25.76 (%).Trend:Decrease 1.72% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 21.43 (%).Trend:Decrease 16.81% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 22.26 (%).Trend:Increase 3.87% than previous quarter

Overall: decreasing (-13.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.93 (USD).Trend:Increase 25.32% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 76.17% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.35 (USD).Trend:Decrease 23.91% than previous quarter

Overall: decreasing (-81.87%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show declining trends in key financial metrics.  Working capital efficiency, as evidenced by liabilities and current assets on revenue, is decreasing. Cost efficiency, as measured by the ratio of retained earnings to revenue, is also declining. Significant fluctuations are seen in the SG&A expense ratio. Investment efficiency shows a slight overall decrease in retained earnings on assets.  Earnings per share experienced a substantial decrease, highlighting potential concerns about the company's financial well-being.