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 45.15 (%).Trend:Increase 196.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.48 (%).Trend:Decrease 45.78% than previous quarter

Overall: increasing (60.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 189.58 (%).Trend:Increase 59.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 97.52 (%).Trend:Decrease 48.56% than previous quarter

Overall: decreasing (-18.08%). 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 363.69 (%).Trend:Increase 178.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 200.56 (%).Trend:Decrease 44.85% than previous quarter

Overall: increasing (53.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.43 (%).Trend:Decrease 7.02% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.8 (%).Trend:Increase 6.81% than previous quarter

Overall: decreasing (-0.68%). 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 63.74 (%).Trend:Decrease 3.64% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 67.06 (%).Trend:Increase 5.21% than previous quarter

Overall: increasing (1.38%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.42 (USD).Trend:Decrease 65.92% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.29 (USD).Trend:Increase 77.27% than previous quarter

Overall: decreasing (-39.58%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal significant fluctuations in key financial metrics.  Liabilities on revenue experienced dramatic shifts, initially increasing, then decreasing before rising again.  Current assets on revenue also exhibited a significant decline.  Retained earnings to revenue ratios displayed significant fluctuations.  SG&A expense ratios remained relatively stable.  Investment efficiency, represented by retained earnings on assets, showed minor changes.  Earnings per share exhibited large swings.  Further analysis is needed to account for any potential outliers or missing data points.