Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2022 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 174.17 (%).Trend:Decrease 27.81% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 534.89 (%).Trend:Increase 207.11% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 281.23 (%).Trend:Decrease 47.42% than previous quarter

Overall: increasing (61.47%). 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 57.69 (%).Trend:Decrease 1.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 58.28 (%).Trend:Increase 1.02% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 66.07 (%).Trend:Increase 13.37% than previous quarter

Overall: increasing (14.53%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 5.49 (USD).Trend:Increase 39.34% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.73 (USD).Trend:Decrease 68.49% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.52 (USD).Trend:Increase 103.47% than previous quarter

Overall: decreasing (-35.88%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 indicate fluctuating financial performance.  Retained earnings to revenue increased substantially in Q1 2022, then decreased significantly in the following quarters, showing a significant amount of variation. Earnings per share saw a substantial decrease in Q1 2022 followed by increases, creating a significant amount of variation. The retained earnings on assets show a slight overall increase with minimal fluctuation throughout the quarters.  Further investigation of working capital and cost efficiency metrics is required.