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 13.18 (%).Trend:Decrease 39.04% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 40.25 (%).Trend:Increase 205.39% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 17.05 (%).Trend:Decrease 57.64% than previous quarter

Overall: increasing (29.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 24.06 (%).Trend:Decrease 36.58% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 69.65 (%).Trend:Increase 189.48% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 32.15 (%).Trend:Decrease 53.84% than previous quarter

Overall: increasing (33.62%). 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 24.96 (%).Trend:Decrease 34.35% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 74.97 (%).Trend:Increase 200.36% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 40.62 (%).Trend:Decrease 45.82% than previous quarter

Overall: increasing (62.74%). 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 28.04 (%).Trend:Increase 1.93% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 30.0 (%).Trend:Increase 6.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 33.33 (%).Trend:Increase 11.1% than previous quarter

Overall: increasing (18.87%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.39 (USD).Trend:Increase 57.24% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.57 (USD).Trend:Decrease 34.31% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.63 (USD).Trend:Increase 131.21% than previous quarter

Overall: increasing (51.88%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency metrics. Liabilities on revenue increased overall by 29.36%, but with substantial quarter-to-quarter changes. Similarly, current assets on revenue also showed overall growth (33.62%) but significant volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates a similar pattern of overall growth (62.74%) but high variability.  Investment efficiency, as measured by retained earnings on assets, shows steady increases with minimal fluctuations. Earnings per share experienced notable increases overall (51.88%), but substantial quarter-to-quarter shifts.