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 15.52 (%).Trend:Decrease 30.18% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 44.86 (%).Trend:Increase 189.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 23.51 (%).Trend:Decrease 47.59% than previous quarter

Overall: increasing (51.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 49.98 (%).Trend:Decrease 29.81% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 149.85 (%).Trend:Increase 199.82% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 79.05 (%).Trend:Decrease 47.25% than previous quarter

Overall: increasing (58.16%). 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 60.76 (%).Trend:Decrease 33.3% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 157.06 (%).Trend:Increase 158.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 81.17 (%).Trend:Decrease 48.32% than previous quarter

Overall: increasing (33.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.6 (%).Trend:Increase 2.71% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.28 (%).Trend:Decrease 12.45% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.36 (%).Trend:Increase 0.86% than previous quarter

Overall: decreasing (-11.7%). 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 57.2 (%).Trend:Decrease 1.19% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 42.31 (%).Trend:Decrease 26.03% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 42.62 (%).Trend:Increase 0.73% than previous quarter

Overall: decreasing (-25.49%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.59 (USD).Trend:Increase 52.35% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.69 (USD).Trend:Decrease 73.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.82 (USD).Trend:Increase 163.77% than previous quarter

Overall: decreasing (-29.73%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show substantial volatility across metrics.  Working capital efficiency, with liabilities and current assets on revenue, indicates fluctuations, potentially impacting short-term performance.  Cost efficiency, measured by retained earnings-to-revenue ratio, has significant fluctuations and an overall increase.  SG&A expense ratio trends downward. Investment efficiency remains relatively stable.  Earnings per share show significant variations, both increasing and decreasing, highlighting the necessity for a deeper investigation.