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 28.96 (%).Trend:Decrease 28.37% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 81.05 (%).Trend:Increase 179.87% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.35 (%).Trend:Decrease 45.28% than previous quarter

Overall: increasing (53.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 39.82 (%).Trend:Decrease 28.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 101.53 (%).Trend:Increase 154.97% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 51.65 (%).Trend:Decrease 49.13% than previous quarter

Overall: increasing (29.71%). 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 69.04 (%).Trend:Decrease 37.57% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 215.99 (%).Trend:Increase 212.85% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 103.94 (%).Trend:Decrease 51.88% than previous quarter

Overall: increasing (50.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.75 (%).Trend:Decrease 4.72% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.71 (%).Trend:Decrease 0.27% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.81 (%).Trend:Increase 7.48% than previous quarter

Overall: increasing (7.19%). 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 46.08 (%).Trend:Decrease 2.31% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 32.09 (%).Trend:Decrease 30.36% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 31.41 (%).Trend:Decrease 2.12% than previous quarter

Overall: decreasing (-31.84%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.48 (USD).Trend:Increase 133.96% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.58 (USD).Trend:Decrease 76.61% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.98 (USD).Trend:Increase 68.97% than previous quarter

Overall: decreasing (-60.48%). Fluctuation: **Significant** (high variation).



Analyzing financial statements from Q3 2021 to Q2 2022 reveals an overall pattern of increases and decreases in various key metrics.  Liabilities and current assets on revenue show increases, though with substantial fluctuation.  Cost efficiency shows an increase in the SG&A expense ratio but a significant decrease in the retained earnings-to-revenue ratio. Investment efficiency shows a decrease in retained earnings on assets, while earnings per share show a decrease, marked by significant volatility.