Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 870000000000.0 (%).Trend:Decrease 4.67% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 973000000000.0 (%).Trend:Increase 11.84% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 793500000000.0 (%).Trend:Decrease 18.45% than previous quarter

Overall: decreasing (-8.79%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 1005800000000.0 (%).Trend:Increase 1.61% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 1040800000000.0 (%).Trend:Increase 3.48% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 874900000000.0 (%).Trend:Decrease 15.94% than previous quarter

Overall: decreasing (-13.01%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 903200000000.0 (%).Trend:Increase 186.55% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 1246200000000.0 (%).Trend:Increase 37.98% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 1488800000000.0 (%).Trend:Increase 19.47% than previous quarter

Overall: increasing (64.84%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19600000000.0 (%).Trend:Decrease 66.38% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44000000000.0 (%).Trend:Increase 124.49% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 68700000000.0 (%).Trend:Increase 56.14% than previous quarter

Overall: increasing (250.51%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets 12.17 (%).Trend:Increase 192.55% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 16.79 (%).Trend:Increase 37.96% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 20.64 (%).Trend:Increase 22.93% than previous quarter

Overall: increasing (69.6%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 4.96 (USD).Trend:Increase 2380.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 8.71 (USD).Trend:Increase 75.6% than previous quarter
Year 2022 Quarter 3: Earning Per Share 11.47 (USD).Trend:Increase 31.69% than previous quarter

Overall: increasing (131.25%). Fluctuation: **Significant** (high variation).



The financial statements reveal mixed results in 2022.  Working capital efficiency is declining, with both liabilities and current assets on revenue showing decreases, albeit with differing magnitudes.  Cost efficiency is showing positive trends, as the ratio of retained earnings to revenue is increasing over the period.  However, SG&A expense ratio demonstrates substantial volatility, contrasting with more consistent increases in investment efficiency (retained earnings on assets). Earnings per share (EPS) are also increasing over the period with significant fluctuations.