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 24.6 (%).Trend:Decrease 34.97% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 78.27 (%).Trend:Increase 218.17% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.05 (%).Trend:Decrease 46.28% than previous quarter

Overall: increasing (70.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 37.83 (%).Trend:Decrease 32.03% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 112.4 (%).Trend:Increase 197.12% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 58.33 (%).Trend:Decrease 48.1% than previous quarter

Overall: increasing (54.19%). 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 18.05 (%).Trend:Decrease 27.94% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 58.91 (%).Trend:Increase 226.37% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 27.8 (%).Trend:Decrease 52.81% than previous quarter

Overall: increasing (54.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.35 (%).Trend:Increase 2.2% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.41 (%).Trend:Increase 0.72% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.85 (%).Trend:Decrease 6.66% than previous quarter

Overall: decreasing (-5.99%). 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 31.43 (%).Trend:Increase 6.15% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 31.11 (%).Trend:Decrease 1.02% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 29.57 (%).Trend:Decrease 4.95% than previous quarter

Overall: decreasing (-5.92%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.82 (USD).Trend:Increase 55.92% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.22 (USD).Trend:Decrease 68.06% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.39 (USD).Trend:Increase 95.9% than previous quarter

Overall: decreasing (-37.43%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 reveal significant fluctuations across various metrics. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue exhibit considerable volatility, with substantial increases and decreases between quarters. Conversely, the SG&A expense ratio shows relatively stable decreases, while retained earnings on assets and earnings per share show fluctuating trends with increases and decreases.  These varying patterns warrant further investigation.