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 54184000000.0 (%).Trend:Increase 8.44% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 52927200000.0 (%).Trend:Decrease 2.32% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 59684700000.0 (%).Trend:Increase 12.77% than previous quarter

Overall: increasing (10.15%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 47751200000.0 (%).Trend:Increase 8.64% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 49559600000.0 (%).Trend:Increase 3.79% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 54028600000.0 (%).Trend:Increase 9.02% than previous quarter

Overall: increasing (13.15%). 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 -166531300000.0 (%).Trend:Decrease 3.54% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -153991900000.0 (%).Trend:Decrease 7.53% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -146654300000.0 (%).Trend:Decrease 4.76% than previous quarter

Overall: increasing (-11.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37229600000.0 (%).Trend:Increase 55.86% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15021000000.0 (%).Trend:Decrease 59.65% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31237400000.0 (%).Trend:Increase 107.96% than previous quarter

Overall: decreasing (-16.1%). 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 -29.5 (%).Trend:Decrease 4.99% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -26.29 (%).Trend:Decrease 10.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -24.53 (%).Trend:Decrease 6.69% than previous quarter

Overall: increasing (-16.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 245.45% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 39.47% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.56 (USD).Trend:Increase 143.48% than previous quarter

Overall: increasing (47.37%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 show slight increases in working capital efficiency with little variation. Cost efficiency shows a fluctuating SG&A expense ratio, a substantial decrease in the ratio of retained earnings to revenue, substantial variation in investment efficiency, and a significant increase in earnings per share, with high variability.