Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 1: Liabilities on Revenue 192000000000.0 (%).Trend:Increase 46.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 195100000000.0 (%).Trend:Increase 1.61% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 192900000000.0 (%).Trend:Decrease 1.13% than previous quarter

Overall: increasing (0.47%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 311800000000.0 (%).Trend:Increase 2.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 317400000000.0 (%).Trend:Increase 1.8% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 319100000000.0 (%).Trend:Increase 0.54% than previous quarter

Overall: increasing (2.34%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 218100000000.0 (%).Trend:Increase 4.25% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 223800000000.0 (%).Trend:Increase 2.61% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 219700000000.0 (%).Trend:Decrease 1.83% than previous quarter

Overall: increasing (0.73%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30400000000.0 (%).Trend:Decrease 65.38% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 61800000000.0 (%).Trend:Increase 103.29% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 91200000000.0 (%).Trend:Increase 47.57% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 1: Retained Earning on Assets 26.54 (%).Trend:Increase 3.39% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 27.33 (%).Trend:Increase 2.98% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 27.1 (%).Trend:Decrease 0.84% than previous quarter

Overall: increasing (2.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 74.14% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.07 (USD).Trend:Increase 137.78% than previous quarter
Year 2022 Quarter 3: Earning Per Share 1.14 (USD).Trend:Increase 6.54% than previous quarter

Overall: increasing (153.33%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 2021 to Q3 2022 indicates a moderately positive trend with notable variations.  Working capital efficiency reveals a slight increase in liabilities and current assets on revenue.  Cost efficiency, as measured by retained earnings to revenue, shows a positive trend.  However, significant fluctuations are observed in SG&A expenses, indicating possible issues with controlling operational costs.  Investment efficiency and earnings per share (EPS) show a generally upward trend, but with substantial fluctuations, suggesting areas for potential improvement and further investigation.