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 5902200000.0 (%).Trend:Decrease 11.63% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 7350600000.0 (%).Trend:Increase 24.54% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 8085200000.0 (%).Trend:Increase 9.99% than previous quarter

Overall: increasing (36.99%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 18325300000.0 (%).Trend:Decrease 17.45% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 17498300000.0 (%).Trend:Decrease 4.51% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 15900900000.0 (%).Trend:Decrease 9.13% than previous quarter

Overall: decreasing (-13.23%). 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 2470400000.0 (%).Trend:Increase 3.11% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 2026200000.0 (%).Trend:Decrease 17.98% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1629300000.0 (%).Trend:Decrease 180.41% than previous quarter

Overall: decreasing (-165.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3024900000.0 (%).Trend:Increase 76.72% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1697100000.0 (%).Trend:Decrease 43.9% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3437300000.0 (%).Trend:Increase 102.54% than previous quarter

Overall: increasing (13.63%). 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 4.73 (%).Trend:Decrease 3.86% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 3.52 (%).Trend:Decrease 25.58% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -3.05 (%).Trend:Decrease 186.65% than previous quarter

Overall: decreasing (-164.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.14 (USD).Trend:Decrease 6.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.07 (USD).Trend:Decrease 50.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.49 (USD).Trend:Increase 600.0% than previous quarter

Overall: decreasing (250.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveals a concerning picture.  Liabilities on revenue are increasing with moderate fluctuation (36.99%). Current assets, however, are decreasing (-13.23%) with minimal fluctuation.  Cost efficiency, specifically the ratio of retained earnings to revenue, shows a dramatic decline (-165.95%).  Significant fluctuations are also present in SG&A expense ratio (13.63% increase) and investment efficiency (-164.48%).  Earnings per share are substantially declining (250.0%) with significant variation. Overall, the data indicates declining profitability and operational efficiency.