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 58610000000.0 (%).Trend:Increase 4.33% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 56890000000.0 (%).Trend:Decrease 2.93% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 59050000000.0 (%).Trend:Increase 3.8% than previous quarter

Overall: increasing (0.75%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 88660000000.0 (%).Trend:Decrease 5.53% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 95500000000.0 (%).Trend:Increase 7.71% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 104330000000.0 (%).Trend:Increase 9.25% than previous quarter

Overall: increasing (17.67%). 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 -50820000000.0 (%).Trend:Decrease 2.64% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -47210000000.0 (%).Trend:Decrease 7.1% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -44010000000.0 (%).Trend:Decrease 6.78% than previous quarter

Overall: increasing (-13.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29350000000.0 (%).Trend:Increase 53.1% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9880000000.0 (%).Trend:Decrease 66.34% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19040000000.0 (%).Trend:Increase 92.71% than previous quarter

Overall: decreasing (-35.13%). 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 -16.54 (%).Trend:Increase 0.55% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -15.23 (%).Trend:Decrease 7.92% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -14.24 (%).Trend:Decrease 6.5% than previous quarter

Overall: increasing (-13.91%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.51 (USD).Trend:Increase 70.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.03 (USD).Trend:Decrease 105.88% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.38 (USD).Trend:Decrease 1366.67% than previous quarter

Overall: decreasing (-25.49%). Fluctuation: **Significant** (high variation).



Financial analysis of Q3 2021 to Q2 2022 reveals inconsistent financial performance. Working capital efficiency shows a modest increase in both liabilities and current assets on revenue, but with little variation. Cost efficiency metrics, particularly the SG&A expense ratio, demonstrate significant fluctuations, suggesting potential inefficiencies or strategic shifts. Retained earnings on assets and earnings per share both show an upward trend, yet with significant and substantial volatility.