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 18.37 (%).Trend:Decrease 36.24% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 52.31 (%).Trend:Increase 184.76% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.8 (%).Trend:Decrease 35.39% than previous quarter

Overall: increasing (84.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 157.27 (%).Trend:Decrease 32.17% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 432.53 (%).Trend:Increase 175.02% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 211.82 (%).Trend:Decrease 51.03% than previous quarter

Overall: increasing (34.69%). 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 19.81 (%).Trend:Decrease 25.55% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 67.12 (%).Trend:Increase 238.82% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 35.56 (%).Trend:Decrease 47.02% than previous quarter

Overall: increasing (79.51%). 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 9.28 (%).Trend:Increase 11.67% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 11.26 (%).Trend:Increase 21.34% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 11.85 (%).Trend:Increase 5.24% than previous quarter

Overall: increasing (27.69%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.87 (USD).Trend:Increase 45.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 79.31% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.4 (USD).Trend:Increase 122.22% than previous quarter

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



Financial statements from Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency.  Liabilities and current assets on revenue are both increasing, with a significant fluctuation pattern. Cost efficiency, as measured by the ratio of retained earnings to revenue, is increasing overall but with substantial variation. Invest efficiency shows a stable upward trend, while earnings per share fluctuate significantly.