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 42.1 (%).Trend:Decrease 34.48% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 128.32 (%).Trend:Increase 204.8% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 69.11 (%).Trend:Decrease 46.14% than previous quarter

Overall: increasing (64.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 62.22 (%).Trend:Decrease 33.86% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 184.94 (%).Trend:Increase 197.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.91 (%).Trend:Decrease 47.6% than previous quarter

Overall: increasing (55.75%). 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 -14.16 (%).Trend:Decrease 42.37% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -32.84 (%).Trend:Increase 131.92% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -13.9 (%).Trend:Decrease 57.67% than previous quarter

Overall: increasing (-1.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.39 (%).Trend:Decrease 1.74% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.17 (%).Trend:Decrease 6.49% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.29 (%).Trend:Increase 3.79% than previous quarter

Overall: decreasing (-2.95%). 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 -16.14 (%).Trend:Decrease 11.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -12.86 (%).Trend:Decrease 20.32% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -10.45 (%).Trend:Decrease 18.74% than previous quarter

Overall: increasing (-35.25%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.75 (USD).Trend:Increase 127.27% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 44.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.11 (USD).Trend:Increase 164.29% than previous quarter

Overall: increasing (48.0%). Fluctuation: **Significant** (high variation).



The provided financial statements reveal substantial volatility across key performance indicators (KPIs) from Q3 2021 to Q2 2022. Working capital efficiency exhibits large swings. Liabilities on revenue increased sharply in Q1 2022, followed by a notable decrease in Q2 2022. Current assets on revenue also demonstrate substantial fluctuations.  Cost efficiency shows a mostly decreasing SG&A expense ratio, while the retained earnings-to-revenue ratio displays significant ups and downs. Investment efficiency shows a steady decreasing trend in retained earnings on assets.  Earnings per share had an initially high increase followed by a decrease and later increase again over the same period, also displaying notable variability.