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 3998900000.0 (%).Trend:Increase 15.63% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 4820000000.0 (%).Trend:Increase 20.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 5371500000.0 (%).Trend:Increase 11.44% than previous quarter

Overall: increasing (34.32%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 8266600000.0 (%).Trend:Increase 1.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 5612500000.0 (%).Trend:Decrease 32.11% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 6514500000.0 (%).Trend:Increase 16.07% than previous quarter

Overall: decreasing (-21.19%). 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 8282600000.0 (%).Trend:Decrease 8.06% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 6467000000.0 (%).Trend:Decrease 21.92% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 6458000000.0 (%).Trend:Decrease 0.14% than previous quarter

Overall: decreasing (-22.03%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1087600000.0 (%).Trend:Increase 55.17% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 404800000.0 (%).Trend:Decrease 62.78% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 784300000.0 (%).Trend:Increase 93.75% than previous quarter

Overall: decreasing (-27.89%). 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 21.6 (%).Trend:Decrease 7.1% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 17.64 (%).Trend:Decrease 18.33% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 17.27 (%).Trend:Decrease 2.1% than previous quarter

Overall: decreasing (-20.05%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.92 (USD).Trend:Increase 22.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 84.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.14 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (-84.78%). Fluctuation: **Significant** (high variation).



Finance Statement Response 1 shows analysis of working capital efficiency, cost efficiency, investment efficiency, and earning per share for the period Q3 2021 to Q2 2022.  Liabilities on revenue have increased steadily, overall by 34.32%.  Current assets on revenue, however, have decreased by 21.19% overall. The ratio of retained earnings to revenue also shows a decrease of 22.03% overall. SG&A expense ratio has decreased overall by 27.89%.  Investment efficiency, as measured by retained earnings on assets, has decreased by 20.05%.  Earning per share has increased but then decreased in Q1 2022, with a net increase of -84.78%.  Fluctuations in all categories except SG&A are moderate, while SG&A shows significant fluctuations.