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 19.06 (%).Trend:Decrease 33.87% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 58.92 (%).Trend:Increase 209.13% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.28 (%).Trend:Decrease 48.61% than previous quarter

Overall: increasing (58.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 42.4 (%).Trend:Decrease 33.31% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 135.57 (%).Trend:Increase 219.74% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 66.98 (%).Trend:Decrease 50.59% than previous quarter

Overall: increasing (57.97%). 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 12.59 (%).Trend:Decrease 31.69% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 45.11 (%).Trend:Increase 258.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 21.76 (%).Trend:Decrease 51.76% than previous quarter

Overall: increasing (72.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.94 (%).Trend:Decrease 6.05% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.15 (%).Trend:Increase 2.11% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.15 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (2.11%). 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 6.53 (%).Trend:Increase 5.32% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 7.67 (%).Trend:Increase 17.46% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 7.68 (%).Trend:Increase 0.13% than previous quarter

Overall: increasing (17.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.05 (USD).Trend:Increase 43.84% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 76.19% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.5 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-52.38%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 reveal high volatility in several metrics. Liabilities on revenue and current assets on revenue increased, but with substantial quarter-to-quarter variations. Cost efficiency, as measured by the ratio of retained earnings to revenue, also increased significantly but with considerable fluctuations. SG&A expense ratio displayed a steady, small increase, indicating low volatility. Investment efficiency, measured by retained earnings on assets, was consistently increasing with little variation. Earnings per share decreased, but displayed considerable quarterly volatility.