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 28.11 (%).Trend:Decrease 37.86% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 84.71 (%).Trend:Increase 201.35% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.71 (%).Trend:Decrease 47.22% than previous quarter

Overall: increasing (59.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 95.52 (%).Trend:Decrease 33.61% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 262.66 (%).Trend:Increase 174.98% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 138.96 (%).Trend:Decrease 47.1% than previous quarter

Overall: increasing (45.48%). 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 187.6 (%).Trend:Decrease 35.12% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 536.84 (%).Trend:Increase 186.16% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 280.53 (%).Trend:Decrease 47.74% than previous quarter

Overall: increasing (49.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.39 (%).Trend:Decrease 4.78% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.37 (%).Trend:Decrease 0.59% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.37 (%).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-0.59%). 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 65.16 (%).Trend:Increase 1.59% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 67.38 (%).Trend:Increase 3.41% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 68.15 (%).Trend:Increase 1.14% than previous quarter

Overall: increasing (4.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.81 (USD).Trend:Increase 123.02% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.06 (USD).Trend:Decrease 26.69% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.08 (USD).Trend:Increase 98.06% than previous quarter

Overall: increasing (45.2%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show considerable volatility in working capital efficiency. Liabilities and current assets on revenue fluctuate significantly.  Cost efficiency demonstrates a generally decreasing SG&A expense ratio.  The ratio of retained earnings to revenue exhibits substantial variation, while investment efficiency reveals a slight upward trend in retained earnings on assets.  Earnings per share displayed substantial increases and decreases throughout the period.