Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 506100000000.0 (%).Trend:Increase 16.69% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 553000000000.0 (%).Trend:Increase 9.27% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 516700000000.0 (%).Trend:Decrease 6.56% than previous quarter

Overall: increasing (2.09%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 786100000000.0 (%).Trend:Increase 2.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 788300000000.0 (%).Trend:Increase 0.28% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 780400000000.0 (%).Trend:Decrease 1.0% than previous quarter

Overall: decreasing (-0.73%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 1673700000000.0 (%).Trend:Increase 3.89% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 1683700000000.0 (%).Trend:Increase 0.6% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 1704400000000.0 (%).Trend:Increase 1.23% than previous quarter

Overall: increasing (1.83%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43400000000.0 (%).Trend:Decrease 67.88% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 92000000000.0 (%).Trend:Increase 111.98% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 138100000000.0 (%).Trend:Increase 50.11% than previous quarter

Overall: increasing (218.2%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets 55.32 (%).Trend:Increase 2.01% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 56.66 (%).Trend:Increase 2.42% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 59.31 (%).Trend:Increase 4.68% than previous quarter

Overall: increasing (7.21%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.69 (USD).Trend:Decrease 4.17% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.36 (USD).Trend:Increase 97.1% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 17.65% than previous quarter

Overall: increasing (131.88%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2022 show a mixed picture. Liabilities on revenue are increasing, while current assets on revenue are decreasing, indicating a moderate change in working capital efficiency.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is also increasing steadily. Selling, General, and Administrative (SG&A) expense ratio experienced a dramatic decrease followed by significant increases in Q2 and Q3. Invest efficiency, as represented by retained earnings on assets, is also increasing steadily. Earnings per share showed an overall upward trend, though with high fluctuation, exhibiting large gains in Q2 2022 and Q3 2022.