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 72213600000.0 (%).Trend:Increase 3.5% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 95844800000.0 (%).Trend:Increase 32.72% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 89103500000.0 (%).Trend:Decrease 7.03% than previous quarter

Overall: increasing (23.39%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 162640000000.0 (%).Trend:Increase 4.43% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 239875700000.0 (%).Trend:Increase 47.49% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 247048400000.0 (%).Trend:Increase 2.99% than previous quarter

Overall: increasing (51.9%). Fluctuation: **Neutral** (moderate 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 45140100000.0 (%).Trend:Increase 30.21% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 61158300000.0 (%).Trend:Increase 35.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 66270900000.0 (%).Trend:Increase 8.36% than previous quarter

Overall: increasing (46.81%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 59122300000.0 (%).Trend:Increase 53.48% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21146600000.0 (%).Trend:Decrease 64.23% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45938200000.0 (%).Trend:Increase 117.24% than previous quarter

Overall: decreasing (-22.3%). 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 19.78 (%).Trend:Increase 26.31% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 15.75 (%).Trend:Decrease 20.37% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 16.73 (%).Trend:Increase 6.22% than previous quarter

Overall: decreasing (-15.42%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 13.53 (USD).Trend:Increase 51.68% than previous quarter
Year 2022 Quarter 1: Earning Per Share 4.46 (USD).Trend:Decrease 67.04% than previous quarter
Year 2022 Quarter 2: Earning Per Share 12.16 (USD).Trend:Increase 172.65% than previous quarter

Overall: decreasing (-10.13%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 demonstrate inconsistent performance. Liabilities and current assets on revenue increased, while cost efficiency shows an increase in the retained earnings-to-revenue ratio. However, the SG&A expense ratio fluctuated significantly. Investment efficiency and earnings per share show considerable fluctuations.  Overall, the data points to a need for further review, particularly regarding the high variability in key metrics.