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 110035100000.0 (%).Trend:Increase 4.97% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 93925400000.0 (%).Trend:Decrease 14.64% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 99424600000.0 (%).Trend:Increase 5.85% than previous quarter

Overall: decreasing (-9.64%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 166543200000.0 (%).Trend:Increase 6.32% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 159272600000.0 (%).Trend:Decrease 4.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 159327600000.0 (%).Trend:Increase 0.03% than previous quarter

Overall: decreasing (-4.33%). 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 43007400000.0 (%).Trend:Increase 7.23% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 40255000000.0 (%).Trend:Decrease 6.4% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 41393100000.0 (%).Trend:Increase 2.83% than previous quarter

Overall: decreasing (-3.75%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22740000000.0 (%).Trend:Increase 51.81% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5850100000.0 (%).Trend:Decrease 74.27% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11166300000.0 (%).Trend:Increase 90.87% than previous quarter

Overall: decreasing (-50.9%). 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 16.79 (%).Trend:Increase 3.77% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 17.64 (%).Trend:Increase 5.06% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 18.07 (%).Trend:Increase 2.44% than previous quarter

Overall: increasing (7.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.51 (USD).Trend:Decrease 296.15% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.29 (USD).Trend:Decrease 156.86% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.1 (USD).Trend:Decrease 134.48% than previous quarter

Overall: decreasing (-80.39%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show decreasing trends in working capital efficiency, cost efficiency, and earnings per share.  Liabilities and current assets on revenue are both decreasing with little fluctuation.  The ratio of retained earnings to revenue also shows a slight overall decline, with only slight variation. The Selling, General & Administrative (SG&A) expense ratio shows a substantial decrease, offset by later considerable increases, implying significant variation.  Conversely, investment efficiency, measured by retained earnings on assets, shows a general upward trend, with little variation. However, earnings per share demonstrate large fluctuations and declining results overall.