Working Capital Efficiency
The data from Quater 2 in 2021 to Quater 2 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 2: Liabilities on Revenue 7851100000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 7420600000.0 (%).Trend:Decrease 5.48% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 13616900000.0 (%).Trend:Increase 83.5% than previous quarter

Overall: increasing (73.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 25914000000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 27061500000.0 (%).Trend:Increase 4.43% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 32741200000.0 (%).Trend:Increase 20.99% than previous quarter

Overall: increasing (26.35%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 2 in 2021 to Quater 2 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 37251800000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 38810300000.0 (%).Trend:Increase 4.18% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 40821500000.0 (%).Trend:Increase 5.18% than previous quarter

Overall: increasing (9.58%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3159100000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4748800000.0 (%).Trend:Increase 50.32% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4998900000.0 (%).Trend:Increase 5.27% than previous quarter

Overall: increasing (58.24%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2021 to Quater 2 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 2: Retained Earning on Assets 73.89 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 75.16 (%).Trend:Increase 1.72% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 52.56 (%).Trend:Decrease 30.07% than previous quarter

Overall: decreasing (-28.87%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 40.85% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.64 (USD).Trend:Decrease 36.0% than previous quarter

Overall: decreasing (-9.86%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q2 2021 to Q2 2022 show a mixed performance.  Working capital efficiency is increasing, but with significant volatility in liabilities on revenue.  Current assets on revenue are also increasing but with less drastic fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, is steadily increasing.  SG&A expense ratio is also trending upwards, but with some variation.  Investment efficiency, in contrast, reveals a notable decline in retained earnings on assets.  Earnings per share experienced a modest decrease.