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 25.04 (%).Trend:Decrease 36.7% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 98.3 (%).Trend:Increase 292.57% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 47.69 (%).Trend:Decrease 51.49% than previous quarter

Overall: increasing (90.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 60.01 (%).Trend:Decrease 10.51% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 122.49 (%).Trend:Increase 104.12% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 60.3 (%).Trend:Decrease 50.77% than previous quarter

Overall: increasing (0.48%). 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 6.7 (%).Trend:Decrease 26.7% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 8.24 (%).Trend:Increase 22.99% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 4.54 (%).Trend:Decrease 44.9% than previous quarter

Overall: decreasing (-32.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.18 (%).Trend:Decrease 0.31% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.22 (%).Trend:Increase 32.7% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.31 (%).Trend:Increase 2.13% than previous quarter

Overall: increasing (35.53%). Fluctuation: **Neutral** (moderate 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 10.2 (%).Trend:Decrease 15.7% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 4.44 (%).Trend:Decrease 56.47% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 4.97 (%).Trend:Increase 11.94% than previous quarter

Overall: decreasing (-51.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 5.32 (USD).Trend:Increase 52.44% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.38 (USD).Trend:Decrease 74.06% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.93 (USD).Trend:Increase 112.32% than previous quarter

Overall: decreasing (-44.92%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency metrics. Liabilities on revenue increased dramatically in Q1 2022, then decreased, while current assets on revenue also saw large swings.  Cost efficiency, measured by the ratio of retained earnings to revenue, decreased overall, but with significant quarterly variations.  SG&A expense ratio increased with moderate variation.  Investment efficiency, as measured by retained earnings on assets, decreased significantly but then rebounded somewhat. Earnings per share also experienced substantial fluctuations, with significant decreases and increases.  Overall, the data reveals high volatility across various financial indicators.