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 34.87 (%).Trend:Decrease 28.13% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 110.77 (%).Trend:Increase 217.67% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 52.86 (%).Trend:Decrease 52.28% than previous quarter

Overall: increasing (51.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 44.71 (%).Trend:Decrease 33.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 123.84 (%).Trend:Increase 176.99% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 62.66 (%).Trend:Decrease 49.4% than previous quarter

Overall: increasing (40.15%). 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 23.41 (%).Trend:Decrease 31.65% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 72.45 (%).Trend:Increase 209.48% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 36.97 (%).Trend:Decrease 48.97% than previous quarter

Overall: increasing (57.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.44 (%).Trend:Increase 0.83% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.75 (%).Trend:Increase 9.75% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.67 (%).Trend:Decrease 0.54% than previous quarter

Overall: increasing (9.15%). 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 38.0 (%).Trend:Increase 2.9% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 38.33 (%).Trend:Increase 0.87% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 39.27 (%).Trend:Increase 2.45% than previous quarter

Overall: increasing (3.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.96 (USD).Trend:Increase 56.47% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.71 (USD).Trend:Decrease 65.52% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.02 (USD).Trend:Increase 135.09% than previous quarter

Overall: decreasing (-18.95%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal substantial fluctuations in various financial metrics.  Working capital efficiency, as measured by liabilities and current assets on revenue, displays significant increases and decreases. Cost efficiency, as shown by the ratio of retained earnings to revenue, demonstrates considerable volatility.  The SG&A expense ratio exhibits a more stable, though increasing, trend. Investment efficiency (retained earnings on assets) shows little change, while earnings per share reveal a significant drop.  The overall trends point toward periods of instability in most areas, requiring further investigation into the causes.