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 94.38 (%).Trend:Decrease 40.11% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 283.48 (%).Trend:Increase 200.36% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 142.19 (%).Trend:Decrease 49.84% than previous quarter

Overall: increasing (50.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 130.2 (%).Trend:Decrease 38.93% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 392.24 (%).Trend:Increase 201.26% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 196.83 (%).Trend:Decrease 49.82% than previous quarter

Overall: increasing (51.18%). 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 133.96 (%).Trend:Decrease 31.51% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 379.91 (%).Trend:Increase 183.6% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 185.48 (%).Trend:Decrease 51.18% than previous quarter

Overall: increasing (38.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.29 (%).Trend:Increase 3.85% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.95 (%).Trend:Decrease 2.38% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.67 (%).Trend:Decrease 2.01% than previous quarter

Overall: decreasing (-4.34%). 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 46.73 (%).Trend:Increase 7.25% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 47.06 (%).Trend:Increase 0.71% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 47.08 (%).Trend:Increase 0.04% than previous quarter

Overall: increasing (0.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.21 (USD).Trend:Increase 41.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.65 (USD).Trend:Decrease 60.81% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.7 (USD).Trend:Increase 63.64% than previous quarter

Overall: decreasing (-35.87%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show significant volatility in working capital efficiency, cost efficiency, and investment efficiency. Liabilities and current assets on revenue show increasing trends, yet significant fluctuations.  The ratio of retained earnings to revenue shows substantial increases and decreases. SG&A expense ratio decreases overall, but with fluctuations. Retained earnings on assets display a minimal overall fluctuation and an increase. Earnings per share demonstrate a considerable overall decrease, with substantial volatility.