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 6582500000.0 (%).Trend:Decrease 2.01% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 4894600000.0 (%).Trend:Decrease 25.64% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 4838700000.0 (%).Trend:Decrease 1.14% than previous quarter

Overall: decreasing (-26.49%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 14291300000.0 (%).Trend:Decrease 5.24% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 13795300000.0 (%).Trend:Decrease 3.47% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 13881800000.0 (%).Trend:Increase 0.63% than previous quarter

Overall: decreasing (-2.87%). 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 -13256800000.0 (%).Trend:Decrease 4.63% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -14206300000.0 (%).Trend:Increase 7.16% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -14655000000.0 (%).Trend:Increase 3.16% than previous quarter

Overall: decreasing (10.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5082800000.0 (%).Trend:Increase 23.5% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1741300000.0 (%).Trend:Decrease 65.74% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3626800000.0 (%).Trend:Increase 108.28% than previous quarter

Overall: decreasing (-28.65%). 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 -56.4 (%).Trend:Decrease 0.18% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -62.01 (%).Trend:Increase 9.95% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -64.63 (%).Trend:Increase 4.23% than previous quarter

Overall: decreasing (14.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.49 (USD).Trend:Increase 512.5% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.22 (USD).Trend:Decrease 144.9% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.51 (USD).Trend:Increase 131.82% than previous quarter

Overall: decreasing (-204.08%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 show a mixed bag of trends.  Liabilities on revenue and current assets on revenue display downward trends, but with relatively minor fluctuations.  Significant volatility is present in the ratio of retained earnings to revenue, SG&A expense ratio, retained earnings on assets, and earnings per share. The cost efficiency metrics are highly erratic,  particularly the SG&A ratio which shows a dramatic decrease in Q1 2022, followed by an increase in Q2 2022. The overall trend is negative across various areas, highlighting the need for in-depth analysis.