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 53659100000.0 (%).Trend:Increase 5.26% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 53802400000.0 (%).Trend:Increase 0.27% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57016100000.0 (%).Trend:Increase 5.97% than previous quarter

Overall: increasing (6.26%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 84933300000.0 (%).Trend:Increase 1.11% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 81886600000.0 (%).Trend:Decrease 3.59% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 82708600000.0 (%).Trend:Increase 1.0% than previous quarter

Overall: decreasing (-2.62%). 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 96744900000.0 (%).Trend:Decrease 0.58% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 100122000000.0 (%).Trend:Increase 3.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 100820000000.0 (%).Trend:Increase 0.7% than previous quarter

Overall: increasing (4.21%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 133625500000.0 (%).Trend:Increase 46.89% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 55495200000.0 (%).Trend:Decrease 58.47% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 99330200000.0 (%).Trend:Increase 78.99% than previous quarter

Overall: decreasing (-25.67%). 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 29.11 (%).Trend:Decrease 0.51% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 30.05 (%).Trend:Increase 3.23% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 30.18 (%).Trend:Increase 0.43% than previous quarter

Overall: increasing (3.68%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.79 (USD).Trend:Increase 31.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.4 (USD).Trend:Decrease 49.37% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.66 (USD).Trend:Increase 65.0% than previous quarter

Overall: decreasing (-16.46%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows a mixed picture. Liabilities on revenue increased steadily, while current assets on revenue decreased slightly.  Cost efficiency, measured by the ratio of retained earnings to revenue, increased, but the selling, general & administrative (SG&A) expense ratio exhibited significant fluctuations. Investment efficiency, as measured by retained earnings on assets, shows a slight upward trend. Earnings per share also showed a considerable decrease and high fluctuation.  Overall, the data indicates a potential need for further investigation, particularly regarding the SG&A expense ratio volatility and the declining current assets on revenue.