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 66180000000.0 (%).Trend:Decrease 2.52% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 69070000000.0 (%).Trend:Increase 4.37% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 64580000000.0 (%).Trend:Decrease 6.5% than previous quarter

Overall: decreasing (-2.42%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 112540000000.0 (%).Trend:Decrease 1.81% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 102200000000.0 (%).Trend:Decrease 9.19% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 95410000000.0 (%).Trend:Decrease 6.64% than previous quarter

Overall: decreasing (-15.22%). 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 -127780000000.0 (%).Trend:Increase 1.49% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -146630000000.0 (%).Trend:Increase 14.75% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -148340000000.0 (%).Trend:Increase 1.17% than previous quarter

Overall: decreasing (16.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27970000000.0 (%).Trend:Increase 51.52% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10440000000.0 (%).Trend:Decrease 62.67% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21400000000.0 (%).Trend:Increase 104.98% than previous quarter

Overall: decreasing (-23.49%). 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 -55.04 (%).Trend:Increase 3.87% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -64.4 (%).Trend:Increase 17.01% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -68.85 (%).Trend:Increase 6.91% than previous quarter

Overall: decreasing (25.09%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -4.79 (USD).Trend:Increase 5.51% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.85 (USD).Trend:Decrease 82.25% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.1 (USD).Trend:Increase 29.41% than previous quarter

Overall: increasing (-77.04%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q2 2022 financial data reveals a slight decrease (-2.42%) in liabilities on revenue and a substantial decrease (-15.22%) in current assets on revenue, both with low variation.  Cost efficiency metrics, including the ratio of retained earnings to revenue (-16.09%) and SG&A expense ratio (-23.49%), show significant decreases and high fluctuation. Investment efficiency indicates a significant decrease in retained earnings on assets (-25.09%) and a large increase in negative earnings per share (-77.04%),  both with high variation.