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 54088700000.0 (%).Trend:Increase 2.59% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 56136200000.0 (%).Trend:Increase 3.79% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 55308900000.0 (%).Trend:Decrease 1.47% than previous quarter

Overall: increasing (2.26%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 56752600000.0 (%).Trend:Decrease 5.94% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 51818400000.0 (%).Trend:Decrease 8.69% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 52620200000.0 (%).Trend:Increase 1.55% than previous quarter

Overall: decreasing (-7.28%). 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 50510000000.0 (%).Trend:Decrease 0.13% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 50212500000.0 (%).Trend:Decrease 0.59% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 51089700000.0 (%).Trend:Increase 1.75% than previous quarter

Overall: increasing (1.15%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 68559300000.0 (%).Trend:Increase 53.6% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25969900000.0 (%).Trend:Decrease 62.12% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50932500000.0 (%).Trend:Increase 96.12% than previous quarter

Overall: decreasing (-25.71%). 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 16.8 (%).Trend:Increase 0.24% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 17.0 (%).Trend:Increase 1.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 17.38 (%).Trend:Increase 2.24% than previous quarter

Overall: increasing (3.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.15 (USD).Trend:Increase 33.72% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 80.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.74 (USD).Trend:Increase 221.74% than previous quarter

Overall: decreasing (-35.65%). Fluctuation: **Significant** (high variation).



Financial analysis of Q3 2021 to Q2 2022 shows a mixed financial performance. Liabilities on revenue are increasing with little fluctuation. Current assets on revenue are decreasing with little fluctuation. Cost efficiency (ratio of retained earnings to revenue) is increasing slightly with little fluctuation. Selling, General, and Administrative (SG&A) expense ratio is decreasing but has considerable fluctuation. Investment efficiency (retained earnings on assets) is trending upwards with little fluctuation.  Earnings per share are decreasing with significant fluctuations.  The report highlights both stable and volatile metrics across different categories.