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 16.55 (%).Trend:Decrease 19.03% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 43.89 (%).Trend:Increase 165.2% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22.06 (%).Trend:Decrease 49.74% than previous quarter

Overall: increasing (33.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 51.54 (%).Trend:Decrease 55.27% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 123.1 (%).Trend:Increase 138.84% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 56.11 (%).Trend:Decrease 54.42% than previous quarter

Overall: increasing (8.87%). 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 50.89 (%).Trend:Decrease 38.24% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 110.04 (%).Trend:Increase 116.23% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 58.29 (%).Trend:Decrease 47.03% than previous quarter

Overall: increasing (14.54%). 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 11.07 (%).Trend:Decrease 5.55% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 8.17 (%).Trend:Decrease 26.2% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.88 (%).Trend:Increase 8.69% than previous quarter

Overall: decreasing (-19.78%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.23 (USD).Trend:Decrease 58.18% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.53 (USD).Trend:Increase 130.43% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.45 (USD).Trend:Increase 173.58% than previous quarter

Overall: increasing (530.43%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show significant fluctuations in key financial metrics.  Liabilities on revenue, current assets on revenue, the ratio of retained earnings to revenue, retained earnings on assets, and earnings per share all exhibit substantial increases and decreases across the three quarters.  Outlier data and zero values should be excluded for a more accurate analysis of trends.