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 32.57 (%).Trend:Decrease 33.85% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 105.65 (%).Trend:Increase 224.38% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 51.42 (%).Trend:Decrease 51.33% than previous quarter

Overall: increasing (57.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 54.0 (%).Trend:Decrease 33.9% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 161.05 (%).Trend:Increase 198.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 78.03 (%).Trend:Decrease 51.55% than previous quarter

Overall: increasing (44.5%). 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 9.71 (%).Trend:Decrease 29.69% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 26.77 (%).Trend:Increase 175.7% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 12.95 (%).Trend:Decrease 51.62% than previous quarter

Overall: increasing (33.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.22 (%).Trend:Decrease 4.74% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.24 (%).Trend:Increase 0.38% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.13 (%).Trend:Decrease 2.1% than previous quarter

Overall: decreasing (-1.72%). 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 8.55 (%).Trend:Increase 6.48% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 8.25 (%).Trend:Decrease 3.51% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.28 (%).Trend:Increase 0.36% than previous quarter

Overall: decreasing (-3.16%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.19 (USD).Trend:Increase 40.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.12 (USD).Trend:Decrease 89.92% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.17 (USD).Trend:Increase 41.67% than previous quarter

Overall: decreasing (-85.71%). Fluctuation: **Significant** (high variation).



Financial statements reveal significant volatility in working capital efficiency. Liabilities on revenue increased substantially (57.88%) across the three quarters, demonstrating substantial fluctuations.  Current assets on revenue also increased (44.5%), exhibiting similar volatility. Cost efficiency (ratio of retained earnings to revenue) is trending upward (33.37%) but with high variability.  Selling, general, and administrative (SG&A) expenses decreased slightly (-1.72%), showcasing stable trends.  Investment efficiency (retained earnings on assets) is decreasing (-3.16%), exhibiting low variability.  Earnings per share are declining dramatically (-85.71%) and show substantial fluctuations.