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 30826000000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 34380500000.0 (%).Trend:Increase 11.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 27488900000.0 (%).Trend:Decrease 20.05% than previous quarter

Overall: decreasing (-10.83%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 117959300000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 146306300000.0 (%).Trend:Increase 24.03% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 132186200000.0 (%).Trend:Decrease 9.65% than previous quarter

Overall: increasing (12.06%). 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 82351500000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 107155000000.0 (%).Trend:Increase 30.12% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 117744100000.0 (%).Trend:Increase 9.88% than previous quarter

Overall: increasing (42.98%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10551100000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3895900000.0 (%).Trend:Decrease 63.08% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7404700000.0 (%).Trend:Increase 90.06% than previous quarter

Overall: decreasing (-29.82%). 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 58.41 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 62.86 (%).Trend:Increase 7.62% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 75.53 (%).Trend:Increase 20.16% than previous quarter

Overall: increasing (29.31%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.76 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.14 (USD).Trend:Decrease 43.09% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.03 (USD).Trend:Increase 88.32% than previous quarter

Overall: increasing (7.18%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021-Q2 2022 financial data reveals mixed trends.  While liabilities on revenue decreased (-10.83%), current assets on revenue increased (12.06%). Cost efficiency metrics show strong growth in retained earnings relative to revenue (42.98%) but significant fluctuation in SG&A expenses (-29.82%). Investment efficiency is positive, with retained earnings on assets up (29.31%), although earnings per share show significant volatility (7.18% increase overall).