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 48.16 (%).Trend:Decrease 5.27% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 119.08 (%).Trend:Increase 147.26% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 65.65 (%).Trend:Decrease 44.87% than previous quarter

Overall: increasing (36.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 51.47 (%).Trend:Decrease 35.16% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 158.25 (%).Trend:Increase 207.46% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 85.51 (%).Trend:Decrease 45.97% than previous quarter

Overall: increasing (66.14%). 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 61.88 (%).Trend:Decrease 36.77% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 191.33 (%).Trend:Increase 209.2% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 94.9 (%).Trend:Decrease 50.4% than previous quarter

Overall: increasing (53.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.66 (%).Trend:Decrease 10.12% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.94 (%).Trend:Increase 4.2% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.5 (%).Trend:Increase 8.07% than previous quarter

Overall: increasing (12.61%). 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 34.74 (%).Trend:Decrease 7.73% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 35.78 (%).Trend:Increase 2.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 35.98 (%).Trend:Increase 0.56% than previous quarter

Overall: increasing (3.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.48 (USD).Trend:Increase 63.16% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.77 (USD).Trend:Decrease 68.95% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.6 (USD).Trend:Increase 107.79% than previous quarter

Overall: decreasing (-35.48%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 show substantial quarter-to-quarter variations in financial performance. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all exhibited significant increases and decreases.  While the SG&A expense ratio showed little variation, earnings per share and retained earnings on assets demonstrated significant fluctuation.