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 25.96 (%).Trend:Decrease 66.54% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 77.0 (%).Trend:Increase 196.61% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.73 (%).Trend:Decrease 51.0% than previous quarter

Overall: increasing (45.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 53.12 (%).Trend:Decrease 40.51% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 149.3 (%).Trend:Increase 181.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 78.59 (%).Trend:Decrease 47.36% than previous quarter

Overall: increasing (47.95%). 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 109.55 (%).Trend:Decrease 30.92% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 341.88 (%).Trend:Increase 212.08% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 172.25 (%).Trend:Decrease 49.62% than previous quarter

Overall: increasing (57.23%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.49 (%).Trend:Increase 0.97% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.33 (%).Trend:Decrease 1.39% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.58 (%).Trend:Decrease 6.62% than previous quarter

Overall: decreasing (-7.92%). Fluctuation: **Little** (low 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 67.42 (%).Trend:Increase 5.59% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 70.63 (%).Trend:Increase 4.76% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 69.07 (%).Trend:Decrease 2.21% than previous quarter

Overall: increasing (2.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.99 (USD).Trend:Increase 47.41% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.64 (USD).Trend:Decrease 67.84% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.46 (USD).Trend:Increase 128.12% than previous quarter

Overall: decreasing (-26.63%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 indicate significant fluctuations. Liabilities and current assets on revenue increased in Q1 2022, then dropped in subsequent quarters. The ratio of retained earnings to revenue showed a substantial increase in Q1, followed by declines in Q2 and Q3.  Cost efficiency, as measured by SG&A expense ratio, demonstrated a generally decreasing trend. Investment efficiency, represented by retained earnings on assets, increased marginally throughout the period. Earnings per share also saw a notable fluctuation, decreasing in Q1, then recovering in Q2 and Q3, though still lower than the previous quarter. The performance reveals notable volatility, demanding deeper analysis for actionable insights.