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 25.04 (%).Trend:Decrease 36.7% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 98.3 (%).Trend:Increase 292.57% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 47.69 (%).Trend:Decrease 51.49% than previous quarter

Overall: increasing (90.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 60.01 (%).Trend:Decrease 10.51% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 122.49 (%).Trend:Increase 104.12% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 60.3 (%).Trend:Decrease 50.77% than previous quarter

Overall: increasing (0.48%). 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 6.7 (%).Trend:Decrease 26.7% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 8.24 (%).Trend:Increase 22.99% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 4.54 (%).Trend:Decrease 44.9% than previous quarter

Overall: decreasing (-32.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.18 (%).Trend:Decrease 0.31% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.22 (%).Trend:Increase 32.7% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.31 (%).Trend:Increase 2.13% than previous quarter

Overall: increasing (35.53%). Fluctuation: **Neutral** (moderate 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 10.2 (%).Trend:Decrease 15.7% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 4.44 (%).Trend:Decrease 56.47% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 4.97 (%).Trend:Increase 11.94% than previous quarter

Overall: decreasing (-51.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 5.32 (USD).Trend:Increase 52.44% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.38 (USD).Trend:Decrease 74.06% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.93 (USD).Trend:Increase 112.32% than previous quarter

Overall: decreasing (-44.92%). Fluctuation: **Significant** (high variation).



Financial statement data from Q3 2021 to Q2 2022 indicates significant fluctuations across key performance indicators.  Working capital efficiency, as measured by liabilities and current assets on revenue, shows substantial increases and decreases. Cost efficiency, represented by the ratio of retained earnings to revenue, is trending downward.  Selling, general, and administrative (SG&A) expenses are generally increasing, though with moderate variation. Investment efficiency, as gauged by retained earnings on assets, is decreasing. Earnings per share also exhibit significant volatility. The data highlights considerable quarterly shifts and warrants further analysis for underlying causes.