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 7420600000.0 (%).Trend:Decrease 5.48% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 13616900000.0 (%).Trend:Increase 83.5% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 14218400000.0 (%).Trend:Increase 4.42% than previous quarter

Overall: increasing (91.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 27061500000.0 (%).Trend:Increase 4.43% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 32741200000.0 (%).Trend:Increase 20.99% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 33606400000.0 (%).Trend:Increase 2.64% than previous quarter

Overall: increasing (24.19%). Fluctuation: **Neutral** (moderate 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 38810300000.0 (%).Trend:Increase 4.18% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 40821500000.0 (%).Trend:Increase 5.18% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 43569600000.0 (%).Trend:Increase 6.73% than previous quarter

Overall: increasing (12.26%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4748800000.0 (%).Trend:Increase 50.32% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4998900000.0 (%).Trend:Increase 5.27% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7888000000.0 (%).Trend:Increase 57.79% than previous quarter

Overall: increasing (66.11%). Fluctuation: **Significant** (high 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 75.16 (%).Trend:Increase 1.72% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 52.56 (%).Trend:Decrease 30.07% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 55.44 (%).Trend:Increase 5.48% than previous quarter

Overall: decreasing (-26.24%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 40.85% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.64 (USD).Trend:Decrease 36.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.16 (USD).Trend:Increase 81.25% than previous quarter

Overall: increasing (16.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q3 2022 show a mixed financial performance. Liabilities on revenue saw a substantial increase (91.61%) with considerable volatility.  Current assets on revenue also showed steady growth (24.19%). Cost efficiency, represented by the ratio of retained earnings to revenue, rose steadily (12.26%). Selling, General, and Administrative (SG&A) expense ratio increased significantly (66.11%) with high variation. Investment efficiency, conversely, decreased (26.24%) with moderate fluctuations. Earnings per share rose overall (16.0%), but with notable fluctuations.