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 2507700000000.0 (%).Trend:Increase 6.16% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 2582400000000.0 (%).Trend:Increase 2.98% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 2722300000000.0 (%).Trend:Increase 5.42% than previous quarter

Overall: increasing (8.56%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 2371000000000.0 (%).Trend:Increase 9.78% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 2234200000000.0 (%).Trend:Decrease 5.77% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 2263300000000.0 (%).Trend:Increase 1.3% than previous quarter

Overall: decreasing (-4.54%). 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 6533600000000.0 (%).Trend:Increase 1.13% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 6793400000000.0 (%).Trend:Increase 3.98% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 6776300000000.0 (%).Trend:Decrease 0.25% than previous quarter

Overall: increasing (3.71%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2068100000000.0 (%).Trend:Increase 58.54% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 682200000000.0 (%).Trend:Decrease 67.01% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1396700000000.0 (%).Trend:Increase 104.73% than previous quarter

Overall: decreasing (-32.46%). 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 70.06 (%).Trend:Increase 0.19% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 73.08 (%).Trend:Increase 4.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 72.78 (%).Trend:Decrease 0.41% than previous quarter

Overall: increasing (3.88%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.56 (USD).Trend:Increase 54.58% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.08 (USD).Trend:Decrease 32.46% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.11 (USD).Trend:Increase 33.44% than previous quarter

Overall: decreasing (-9.87%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q3 2021 to Q2 2022 demonstrate a mixed financial performance.  Liabilities on revenue increased steadily by 8.56%, while current assets on revenue showed a decrease of 4.54%.  Cost efficiency, as measured by retained earnings to revenue, exhibited a slight increase (3.71%). SG&A expense ratio decreased by 32.46%, but with significant quarterly fluctuations. Investment efficiency, measured by retained earnings on assets, increased by 3.88%. Earnings per share decreased by 9.87% with moderate fluctuations.