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 71600000000.0 (%).Trend:Decrease 0.49% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 72590000000.0 (%).Trend:Increase 1.38% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 72610000000.0 (%).Trend:Increase 0.03% than previous quarter

Overall: increasing (1.41%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 145530000000.0 (%).Trend:Increase 4.08% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 139730000000.0 (%).Trend:Decrease 3.99% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 145250000000.0 (%).Trend:Increase 3.95% than previous quarter

Overall: decreasing (-0.19%). 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 73620000000.0 (%).Trend:Increase 15.27% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 93500000000.0 (%).Trend:Increase 27.0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 105060000000.0 (%).Trend:Increase 12.36% than previous quarter

Overall: increasing (42.71%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 19.02 (%).Trend:Increase 12.21% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 22.88 (%).Trend:Increase 20.29% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 24.88 (%).Trend:Increase 8.74% than previous quarter

Overall: increasing (30.81%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.53 (USD).Trend:Increase 68.13% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 66.01% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.25 (USD).Trend:Increase 140.38% than previous quarter

Overall: decreasing (-18.3%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a mixed trend. Liabilities on revenue are increasing slightly, while current assets on revenue are decreasing slightly, indicating a potential concern. Cost efficiency demonstrates a substantial increase in the ratio of retained earnings to revenue, suggesting improved profitability.  Investment efficiency also shows a positive upward trend in retained earnings on assets.  Earnings per share, however, exhibit significant volatility, with a decrease in Q1 2022 followed by a substantial increase in Q2 and Q3. Overall, the financial performance shows some encouraging trends but requires careful monitoring of EPS variability.