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 642900000.0 (%).Trend:Increase 11.29% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 932700000.0 (%).Trend:Increase 45.08% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 856800000.0 (%).Trend:Decrease 8.14% than previous quarter

Overall: increasing (33.27%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 3615900000.0 (%).Trend:Increase 44.82% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 4890900000.0 (%).Trend:Increase 35.26% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 5387800000.0 (%).Trend:Increase 10.16% than previous quarter

Overall: increasing (49.0%). 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 -20353600000.0 (%).Trend:Increase 4.68% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -21004300000.0 (%).Trend:Increase 3.2% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -21039600000.0 (%).Trend:Increase 0.17% than previous quarter

Overall: decreasing (3.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -188.94 (%).Trend:Decrease 5.24% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -174.36 (%).Trend:Decrease 7.72% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -180.17 (%).Trend:Increase 3.33% than previous quarter

Overall: increasing (-4.64%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.12 (USD).Trend:Increase 50.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.03 (USD).Trend:Decrease 75.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.03 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (-75.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 indicate increasing working capital efficiency, with liabilities on revenue increasing overall.  Current assets on revenue are also increasing, though both show moderate fluctuation.  Cost efficiency reveals a declining ratio of retained earnings to revenue, highlighting substantial volatility.  Investment efficiency, measured by retained earnings on assets, shows a decreasing trend with high variability. Earnings per share also exhibit a decreasing and fluctuating trend.  This suggests potential challenges in cost management and profitability, while working capital remains relatively stable.