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 59100000000.0 (%).Trend:Increase 18.58% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 43910000000.0 (%).Trend:Decrease 25.7% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49240000000.0 (%).Trend:Increase 12.14% than previous quarter

Overall: decreasing (-16.68%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 142220000000.0 (%).Trend:Increase 3.69% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 131240000000.0 (%).Trend:Decrease 7.72% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 136630000000.0 (%).Trend:Increase 4.11% than previous quarter

Overall: decreasing (-3.93%). 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 114550000000.0 (%).Trend:Increase 10.23% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 117300000000.0 (%).Trend:Increase 2.4% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 116550000000.0 (%).Trend:Decrease 0.64% than previous quarter

Overall: increasing (1.75%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 53340000000.0 (%).Trend:Increase 56.56% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21210000000.0 (%).Trend:Decrease 60.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43250000000.0 (%).Trend:Increase 103.91% than previous quarter

Overall: decreasing (-18.92%). 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 31.59 (%).Trend:Increase 5.12% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 33.6 (%).Trend:Increase 6.36% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 33.07 (%).Trend:Decrease 1.58% than previous quarter

Overall: increasing (4.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 6.13 (USD).Trend:Increase 187.79% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.3 (USD).Trend:Decrease 78.79% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.72 (USD).Trend:Increase 109.23% than previous quarter

Overall: decreasing (-55.63%). Fluctuation: **Significant** (high variation).



The financial statement analysis from Q3 2021 to Q2 2022 reveals key trends. Liabilities on revenue decreased overall (-16.68%), while current assets on revenue also decreased (-3.93%).  Retained earnings to revenue increased (1.75%), and retained earnings on assets showed a positive trend (4.69%). However, SG&A expenses showed significant fluctuation, with an overall decrease (-18.92%), while earnings per share decreased significantly (-55.63%).  Cost and investment efficiencies are also included in the data.