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 40.17 (%).Trend:Decrease 23.3% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 106.28 (%).Trend:Increase 164.58% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.51 (%).Trend:Decrease 46.83% than previous quarter

Overall: increasing (40.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 51.37 (%).Trend:Decrease 27.6% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 128.55 (%).Trend:Increase 150.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 71.33 (%).Trend:Decrease 44.51% than previous quarter

Overall: increasing (38.86%). 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 32.64 (%).Trend:Decrease 28.3% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 91.68 (%).Trend:Increase 180.88% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 48.38 (%).Trend:Decrease 47.23% than previous quarter

Overall: increasing (48.22%). 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 22.67 (%).Trend:Increase 2.03% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 24.23 (%).Trend:Increase 6.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 24.41 (%).Trend:Increase 0.74% than previous quarter

Overall: increasing (7.68%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.23 (USD).Trend:Increase 46.71% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.67 (USD).Trend:Decrease 69.96% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.45 (USD).Trend:Increase 116.42% than previous quarter

Overall: decreasing (-34.98%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show fluctuating trends in working capital efficiency, cost efficiency, and earnings per share.  Liabilities and current assets on revenue increased overall, but with significant volatility. The ratio of retained earnings to revenue also increased overall. Investment efficiency (retained earnings on assets) remained relatively stable with minimal variation. Earnings per share fluctuated greatly, demonstrating overall decreasing trend.