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 52927200000.0 (%).Trend:Decrease 2.32% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 59684700000.0 (%).Trend:Increase 12.77% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 61451200000.0 (%).Trend:Increase 2.96% than previous quarter

Overall: increasing (16.11%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 49559600000.0 (%).Trend:Increase 3.79% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 54028600000.0 (%).Trend:Increase 9.02% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 54026600000.0 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (9.01%). 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 -153991900000.0 (%).Trend:Decrease 7.53% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -146654300000.0 (%).Trend:Decrease 4.76% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -133795000000.0 (%).Trend:Decrease 8.77% than previous quarter

Overall: increasing (-13.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15021000000.0 (%).Trend:Decrease 59.65% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31237400000.0 (%).Trend:Increase 107.96% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44531900000.0 (%).Trend:Increase 42.56% than previous quarter

Overall: increasing (196.46%). 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 -26.29 (%).Trend:Decrease 10.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -24.53 (%).Trend:Decrease 6.69% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -23.03 (%).Trend:Decrease 6.11% than previous quarter

Overall: increasing (-12.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 39.47% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.56 (USD).Trend:Increase 143.48% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 78.57% than previous quarter

Overall: increasing (334.78%). Fluctuation: **Significant** (high variation).



Q1-Q3 2022 financial statements reveal a complex financial picture. Working capital efficiency remains stable, with increasing liabilities and current assets on revenue. However, cost efficiency demonstrates significant fluctuations, notably with the ratio of retained earnings to revenue experiencing a decrease (-13.12%) and SG&A expense ratio exhibiting a dramatic rise (196.46%). Investment efficiency shows a downward trend (-12.4%), while earnings per share increased considerably (334.78%).  A thorough review of cost efficiency is crucial.