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 11605900000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 13009900000.0 (%).Trend:Increase 12.1% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 14560400000.0 (%).Trend:Increase 11.92% than previous quarter

Overall: increasing (25.46%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 66798700000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 69032600000.0 (%).Trend:Increase 3.34% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 71796100000.0 (%).Trend:Increase 4.0% than previous quarter

Overall: increasing (7.48%). 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 7053900000.0 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 4598500000.0 (%).Trend:Decrease 34.81% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 4229800000.0 (%).Trend:Decrease 8.02% than previous quarter

Overall: decreasing (-40.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26483100000.0 (%).Trend:Increase 55.39% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11090000000.0 (%).Trend:Decrease 58.12% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22551500000.0 (%).Trend:Increase 103.35% than previous quarter

Overall: decreasing (-14.85%). 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 7.25 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 3.53 (%).Trend:Decrease 51.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 3.19 (%).Trend:Decrease 9.63% than previous quarter

Overall: decreasing (-56.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows increasing liabilities on revenue (25.46%) with moderate fluctuation, and increasing current assets on revenue (7.48%) with low variation.  Cost efficiency reveals a decreasing trend in the ratio of retained earnings to revenue (-40.04%) with high variation, and a decreasing SG&A expense ratio (-14.85%) also with significant fluctuation. Investment efficiency shows a substantial decrease in retained earnings on assets (-56.0%) with high variation.  Overall, the financial performance shows significant fluctuations, particularly in cost and investment efficiency areas, with potential issues related to revenue management, earnings retention, and asset management.