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 10627500000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 11071000000.0 (%).Trend:Increase 4.17% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 8568400000.0 (%).Trend:Decrease 22.61% than previous quarter

Overall: decreasing (-19.38%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 24288800000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 18457900000.0 (%).Trend:Decrease 24.01% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 16984900000.0 (%).Trend:Decrease 7.98% than previous quarter

Overall: decreasing (-30.07%). Fluctuation: **Neutral** (moderate 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 7933500000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 10171000000.0 (%).Trend:Increase 28.2% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 11070300000.0 (%).Trend:Increase 8.84% than previous quarter

Overall: increasing (39.54%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20217500000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6464800000.0 (%).Trend:Decrease 68.02% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13298700000.0 (%).Trend:Increase 105.71% than previous quarter

Overall: decreasing (-34.22%). 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 14.3 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 21.09 (%).Trend:Increase 47.48% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 23.9 (%).Trend:Increase 13.32% than previous quarter

Overall: increasing (67.13%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.25 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 108.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.29 (USD).Trend:Increase 1350.0% than previous quarter

Overall: increasing (-216.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show fluctuating trends in key areas. Liabilities and current assets on revenue are declining overall, while cost efficiency is decreasing but with significant fluctuation.  The ratio of retained earnings to revenue and retained earnings on assets are increasing, though earnings per share are showing significant increases and decreases.  A comprehensive analysis is needed to understand the overall financial health and performance.