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 28.6 (%).Trend:Decrease 28.78% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 71.03 (%).Trend:Increase 148.36% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.45 (%).Trend:Decrease 51.5% than previous quarter

Overall: increasing (20.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 47.61 (%).Trend:Decrease 30.92% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 125.19 (%).Trend:Increase 162.95% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 61.47 (%).Trend:Decrease 50.9% than previous quarter

Overall: increasing (29.11%). 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 2.41 (%).Trend:Increase 19.31% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 12.41 (%).Trend:Increase 414.94% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 6.79 (%).Trend:Decrease 45.29% than previous quarter

Overall: increasing (181.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.98 (%).Trend:Decrease 1.99% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.33 (%).Trend:Decrease 5.5% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.83 (%).Trend:Decrease 1.76% than previous quarter

Overall: decreasing (-7.17%). 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 3.85 (%).Trend:Increase 75.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 7.63 (%).Trend:Increase 98.18% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.51 (%).Trend:Increase 11.53% than previous quarter

Overall: increasing (121.04%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.89 (USD).Trend:Increase 66.24% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.54 (USD).Trend:Decrease 60.41% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.16 (USD).Trend:Increase 105.19% than previous quarter

Overall: decreasing (-18.77%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 exhibit substantial volatility.  Liabilities on revenue increased (20.45%) with significant fluctuations.  Current assets on revenue also increased (29.11%), showing a volatile pattern.  Cost efficiency shows a large increase (181.74%) in the ratio of retained earnings to revenue, demonstrating high variation. SG&A expense ratio decreased slightly (-7.17%) with low volatility. Investment efficiency increased substantially (121.04%) with high volatility. Earning per share decreased (-18.77%) exhibiting significant fluctuations.