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 22695700000.0 (%).Trend:Increase 8.25% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 23678400000.0 (%).Trend:Increase 4.33% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22723000000.0 (%).Trend:Decrease 4.03% than previous quarter

Overall: increasing (0.12%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 84969300000.0 (%).Trend:Increase 0.52% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 46998700000.0 (%).Trend:Decrease 44.69% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 37051000000.0 (%).Trend:Decrease 21.17% than previous quarter

Overall: decreasing (-56.39%). Fluctuation: **Significant** (high 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 6011900000.0 (%).Trend:Decrease 640.2% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 3694200000.0 (%).Trend:Decrease 38.55% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 1314400000.0 (%).Trend:Decrease 64.42% than previous quarter

Overall: decreasing (-78.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25560200000.0 (%).Trend:Increase 56.81% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8629600000.0 (%).Trend:Decrease 66.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17648900000.0 (%).Trend:Increase 104.52% than previous quarter

Overall: decreasing (-30.95%). 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 1.72 (%).Trend:Decrease 637.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 1.15 (%).Trend:Decrease 33.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 0.43 (%).Trend:Decrease 62.61% than previous quarter

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

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.33 (USD).Trend:Increase 329.03% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.79 (USD).Trend:Decrease 40.6% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.06 (USD).Trend:Increase 34.18% than previous quarter

Overall: decreasing (-20.3%). Fluctuation: **Significant** (high variation).



The provided financial statements analyze liabilities on revenue, current assets on revenue, cost efficiency (ratio of retained earnings to revenue and SG&A expense ratio), investment efficiency (retained earnings on assets), and earnings per share, covering Q3 2021 through Q2 2022.  Liability to revenue trend shows little fluctuation, while current asset to revenue shows significant fluctuation with substantial decreases. The ratio of retained earnings to revenue and SG&A expense ratio exhibit significant decline and fluctuations.  Investment efficiency, and earnings per share also show substantial declines with significant fluctuations.