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 15216200000.0 (%).Trend:Decrease 8.63% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 12218500000.0 (%).Trend:Decrease 19.7% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 14764400000.0 (%).Trend:Increase 20.84% than previous quarter

Overall: decreasing (-2.97%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 26112800000.0 (%).Trend:Increase 1.87% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 20804100000.0 (%).Trend:Decrease 20.33% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 23408900000.0 (%).Trend:Increase 12.52% than previous quarter

Overall: decreasing (-10.35%). 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 2661600000.0 (%).Trend:Increase 360.33% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 39100000.0 (%).Trend:Decrease 98.53% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 337200000.0 (%).Trend:Increase 762.4% than previous quarter

Overall: decreasing (-87.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13600700000.0 (%).Trend:Increase 54.09% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4270700000.0 (%).Trend:Decrease 68.6% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8953700000.0 (%).Trend:Increase 109.65% than previous quarter

Overall: decreasing (-34.17%). 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 4.84 (%).Trend:Increase 348.15% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 0.08 (%).Trend:Decrease 98.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 0.65 (%).Trend:Increase 712.5% than previous quarter

Overall: decreasing (-86.57%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial analysis covering Q3 2021 to Q2 2022 indicates a mostly decreasing trend in working capital efficiency, with liabilities and current assets as percentages of revenue showing a slight decrease and moderate fluctuation.  However, cost efficiency metrics reveal significant volatility, especially the ratio of retained earnings to revenue, which experienced a substantial overall decrease (-87.33%) with significant fluctuation between quarters.  Selling, General, and Administrative (SG&A) expense ratios and investment efficiency demonstrate similar trends of decrease and high variation.