Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 1: Liabilities on Revenue 19930000000.0 (%).Trend:Increase 5.51% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 20150000000.0 (%).Trend:Increase 1.1% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 20230000000.0 (%).Trend:Increase 0.4% than previous quarter

Overall: increasing (1.51%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 62800000000.0 (%).Trend:Decrease 0.7% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 64710000000.0 (%).Trend:Increase 3.04% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 65910000000.0 (%).Trend:Increase 1.85% than previous quarter

Overall: increasing (4.95%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -62450000000.0 (%).Trend:Decrease 5.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -60090000000.0 (%).Trend:Decrease 3.78% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -57440000000.0 (%).Trend:Decrease 4.41% than previous quarter

Overall: increasing (-8.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5630000000.0 (%).Trend:Decrease 65.29% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11430000000.0 (%).Trend:Increase 103.02% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17510000000.0 (%).Trend:Increase 53.19% than previous quarter

Overall: increasing (211.01%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 1: Retained Earning on Assets -41.81 (%).Trend:Decrease 6.28% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -39.76 (%).Trend:Decrease 4.9% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -38.05 (%).Trend:Decrease 4.3% than previous quarter

Overall: increasing (-8.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.12 (USD).Trend:Decrease 63.64% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.27 (USD).Trend:Increase 125.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.44 (USD).Trend:Increase 62.96% than previous quarter

Overall: increasing (266.67%). Fluctuation: **Significant** (high variation).



Financial analysis for Q1 2021 to Q3 2022 indicates stable growth in liabilities and current assets on revenue, with little fluctuation.  Cost efficiency shows a substantial increase in SG&A expense ratios and high variability in retained earnings to revenue, retained earnings on assets, and earnings per share. The data suggest potential expansion, profitability instability, and shifts in operational spending.