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 780500000000.0 (%).Trend:Increase 7.63% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 965300000000.0 (%).Trend:Increase 23.68% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 785600000000.0 (%).Trend:Decrease 18.62% than previous quarter

Overall: increasing (0.65%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 1414600000000.0 (%).Trend:Decrease 0.97% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1587800000000.0 (%).Trend:Increase 12.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 1476400000000.0 (%).Trend:Decrease 7.02% than previous quarter

Overall: increasing (4.37%). 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 66600000000.0 (%).Trend:Decrease 29.22% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 75000000000.0 (%).Trend:Increase 12.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 125200000000.0 (%).Trend:Increase 66.93% than previous quarter

Overall: increasing (87.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 240300000000.0 (%).Trend:Increase 38.82% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 73500000000.0 (%).Trend:Decrease 69.41% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 175200000000.0 (%).Trend:Increase 138.37% than previous quarter

Overall: decreasing (-27.09%). 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 1.62 (%).Trend:Decrease 28.63% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 1.76 (%).Trend:Increase 8.64% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 3.06 (%).Trend:Increase 73.86% than previous quarter

Overall: increasing (88.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.17 (USD).Trend:Increase 2.36% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.78 (USD).Trend:Decrease 64.06% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.11 (USD).Trend:Increase 170.51% than previous quarter

Overall: decreasing (-2.76%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show a complex performance.  Working capital efficiency reveals an overall increase in liabilities (0.65%) with little fluctuation, and an increase in current assets (4.37%) with little fluctuation. Cost efficiency demonstrates significant fluctuations (high variation) with an increase in the ratio of retained earnings to revenue (87.99%), while a decrease in the SG&A expense ratio (-27.09%) is also evident.  Investment efficiency and earnings per share show significant increases (88.89% and decrease of 2.76%) with significant fluctuation.