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 51.4 (%).Trend:Decrease 32.91% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 171.9 (%).Trend:Increase 234.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 98.25 (%).Trend:Decrease 42.84% than previous quarter

Overall: increasing (91.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 78.74 (%).Trend:Increase 44.98% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 92.74 (%).Trend:Increase 17.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 50.5 (%).Trend:Decrease 45.55% than previous quarter

Overall: decreasing (-35.86%). 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 127.43 (%).Trend:Decrease 30.77% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 361.32 (%).Trend:Increase 183.54% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 189.48 (%).Trend:Decrease 47.56% than previous quarter

Overall: increasing (48.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.74 (%).Trend:Increase 2.69% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.96 (%).Trend:Decrease 6.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.02 (%).Trend:Increase 0.24% than previous quarter

Overall: decreasing (-6.43%). 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 42.2 (%).Trend:Decrease 12.52% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 43.24 (%).Trend:Increase 2.46% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 45.25 (%).Trend:Increase 4.65% than previous quarter

Overall: increasing (7.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 5.11 (USD).Trend:Increase 49.42% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.82 (USD).Trend:Decrease 64.38% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.45 (USD).Trend:Increase 89.56% than previous quarter

Overall: decreasing (-32.49%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 detail key financial performance indicators including liabilities on revenue, current assets, cost efficiency ratios, and income metrics (retained earnings, EPS).  Liabilities on revenue show a volatile increase and decrease pattern.  Current assets decreased overall with significant fluctuations. Cost efficiency ratios also show significant fluctuation.  SG&A expense ratio displays little fluctuation. Retained earning on assets and earnings per share show fluctuations, with earnings per share demonstrating large decreases and recoveries.