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 45124600000.0 (%).Trend:Decrease 5.9% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 46543500000.0 (%).Trend:Increase 3.14% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 47273900000.0 (%).Trend:Increase 1.57% than previous quarter

Overall: increasing (4.76%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 118513500000.0 (%).Trend:Decrease 3.56% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 114272100000.0 (%).Trend:Decrease 3.58% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 114776400000.0 (%).Trend:Increase 0.44% than previous quarter

Overall: decreasing (-3.15%). 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 134072600000.0 (%).Trend:Decrease 0.55% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 128270300000.0 (%).Trend:Decrease 4.33% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 128642300000.0 (%).Trend:Increase 0.29% than previous quarter

Overall: decreasing (-4.05%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13253100000.0 (%).Trend:Increase 49.83% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4651900000.0 (%).Trend:Decrease 64.9% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9971000000.0 (%).Trend:Increase 114.34% than previous quarter

Overall: decreasing (-24.76%). 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 67.65 (%).Trend:Increase 3.46% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 67.44 (%).Trend:Decrease 0.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 68.7 (%).Trend:Increase 1.87% than previous quarter

Overall: increasing (1.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.11 (USD).Trend:Increase 266.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.19 (USD).Trend:Increase 72.73% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.15 (USD).Trend:Decrease 21.05% than previous quarter

Overall: decreasing (36.36%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show a mixed picture. Liabilities on revenue are increasing slightly, while current assets on revenue are decreasing, implying some strain on working capital. Cost efficiency, measured by the ratio of retained earnings to revenue, is also decreasing, although this is a relatively small decrease.  Significant fluctuations are apparent in SG&A expense ratio, suggesting potential management challenges.  Investment efficiency shows a small increase in retained earnings on assets.  Earning per share is decreasing, but with large fluctuations between quarters. This suggests potential instability in the company's financial performance.