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

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 234224600000.0 (%).Trend:Decrease 2.29% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 237121100000.0 (%).Trend:Increase 1.24% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 255990500000.0 (%).Trend:Increase 7.96% than previous quarter

Overall: increasing (9.29%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 262091700000.0 (%).Trend:Decrease 25.26% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 291066900000.0 (%).Trend:Increase 11.06% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 319803700000.0 (%).Trend:Increase 9.87% than previous quarter

Overall: increasing (22.02%). Fluctuation: **Little** (low variation).


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

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 32021000000.0 (%).Trend:Increase 1.43% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 33982200000.0 (%).Trend:Increase 6.12% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 35933900000.0 (%).Trend:Increase 5.74% than previous quarter

Overall: increasing (12.22%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25947800000.0 (%).Trend:Increase 48.41% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10145000000.0 (%).Trend:Decrease 60.9% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29515400000.0 (%).Trend:Increase 190.94% than previous quarter

Overall: increasing (13.75%). Fluctuation: **Significant** (high variation).


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

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets 2.28 (%).Trend:Increase 4.59% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 2.35 (%).Trend:Increase 3.07% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 2.4 (%).Trend:Increase 2.13% than previous quarter

Overall: increasing (5.26%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.5 (USD).Trend:Decrease 20.63% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 134.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.46 (USD).Trend:Increase 170.59% than previous quarter

Overall: increasing (-192.0%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q3 2022 reveals a complex picture. Working capital efficiency shows positive trends in both liabilities on revenue (9.29%) and current assets on revenue (22.02%), with low fluctuation. Cost efficiency demonstrates continuous growth in retained earnings to revenue (12.22%).  However, the SG&A expense ratio exhibits significant variation (13.75%), while investment efficiency displays steady growth in retained earnings on assets (5.26%). Earnings per share, show an increase with significant variation (-192.0%).