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 18.37 (%).Trend:Decrease 36.24% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 52.31 (%).Trend:Increase 184.76% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.8 (%).Trend:Decrease 35.39% than previous quarter

Overall: increasing (84.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 157.27 (%).Trend:Decrease 32.17% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 432.53 (%).Trend:Increase 175.02% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 211.82 (%).Trend:Decrease 51.03% than previous quarter

Overall: increasing (34.69%). 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 19.81 (%).Trend:Decrease 25.55% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 67.12 (%).Trend:Increase 238.82% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 35.56 (%).Trend:Decrease 47.02% than previous quarter

Overall: increasing (79.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 9.28 (%).Trend:Increase 11.67% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 11.26 (%).Trend:Increase 21.34% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 11.85 (%).Trend:Increase 5.24% than previous quarter

Overall: increasing (27.69%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.87 (USD).Trend:Increase 45.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 79.31% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.4 (USD).Trend:Increase 122.22% than previous quarter

Overall: decreasing (-54.02%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show fluctuating trends in working capital efficiency.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all exhibit significant fluctuations. Invest efficiency displays a modest increase, while earnings per share show substantial fluctuation.