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 18319200000.0 (%).Trend:Decrease 7.69% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 18759700000.0 (%).Trend:Increase 2.4% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 20109300000.0 (%).Trend:Increase 7.19% than previous quarter

Overall: increasing (9.77%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 44340500000.0 (%).Trend:Increase 0.05% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 48830000000.0 (%).Trend:Increase 10.13% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 57718800000.0 (%).Trend:Increase 18.2% than previous quarter

Overall: increasing (30.17%). 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 47803500000.0 (%).Trend:Increase 1.94% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 52647200000.0 (%).Trend:Increase 10.13% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 35208900000.0 (%).Trend:Decrease 33.12% than previous quarter

Overall: decreasing (-26.35%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30747600000.0 (%).Trend:Increase 51.66% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10287500000.0 (%).Trend:Decrease 66.54% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21870100000.0 (%).Trend:Increase 112.59% than previous quarter

Overall: decreasing (-28.87%). 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 27.25 (%).Trend:Increase 2.41% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 29.48 (%).Trend:Increase 8.18% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 16.99 (%).Trend:Decrease 42.37% than previous quarter

Overall: decreasing (-37.65%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.31 (USD).Trend:Increase 63.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.51 (USD).Trend:Decrease 61.07% than previous quarter
Year 2022 Quarter 2: Earning Per Share -5.18 (USD).Trend:Decrease 1115.69% than previous quarter

Overall: decreasing (-495.42%). Fluctuation: **Significant** (high variation).



The review shows increasing trends in liabilities on revenue (9.77%) and current assets on revenue (30.17%) from Q3 2021 to Q2 2022.  However, cost efficiency metrics reveal a concerning decrease in retained earnings to revenue (-26.35%) and SG&A expense ratio (-28.87%). Investment efficiency indicators also show significant declines in retained earnings on assets (-37.65%) and earnings per share (-495.42%).  Fluctuation varied across metrics, ranging from little to significant.