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 47680000000.0 (%).Trend:Increase 1.97% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 46580000000.0 (%).Trend:Decrease 2.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 50600000000.0 (%).Trend:Increase 8.63% than previous quarter

Overall: increasing (6.12%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 80120000000.0 (%).Trend:Increase 2.43% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 66070000000.0 (%).Trend:Decrease 17.54% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 44180000000.0 (%).Trend:Decrease 33.13% than previous quarter

Overall: decreasing (-44.86%). Fluctuation: **Significant** (high 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 -117150000000.0 (%).Trend:Decrease 0.97% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -117680000000.0 (%).Trend:Increase 0.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -118040000000.0 (%).Trend:Increase 0.31% than previous quarter

Overall: decreasing (0.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26390000000.0 (%).Trend:Increase 59.55% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9840000000.0 (%).Trend:Decrease 62.71% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20530000000.0 (%).Trend:Increase 108.64% than previous quarter

Overall: decreasing (-22.21%). 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 -20.26 (%).Trend:Decrease 1.17% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -20.14 (%).Trend:Decrease 0.59% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -19.98 (%).Trend:Decrease 0.79% than previous quarter

Overall: increasing (-1.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.39 (USD).Trend:Decrease 31.58% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.04 (USD).Trend:Decrease 89.74% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.25 (USD).Trend:Decrease 725.0% than previous quarter

Overall: increasing (-164.1%). Fluctuation: **Significant** (high variation).



Analysis of the financial statements from Q3 2021 to Q2 2022 shows a mixed performance. Liabilities on revenue increased slightly, while current assets on revenue decreased significantly. Cost efficiency shows a slight decrease in the ratio of retained earnings to revenue, and a large variation in the SG&A expense ratio, with notable decreases and increases.  Invest efficiency reveals a slight increase in retained earnings on assets, with significant variations. Earning per share shows substantial variation, with decreasing trends overall.  These mixed results warrant further analysis to uncover potential issues and formulate corrective actions.