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 22.85 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 57.43 (%).Trend:Increase 151.33% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 28.13 (%).Trend:Decrease 51.02% than previous quarter

Overall: increasing (23.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 30.77 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 63.2 (%).Trend:Increase 105.39% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 48.59 (%).Trend:Decrease 23.12% than previous quarter

Overall: increasing (57.91%). 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 91.05 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 226.22 (%).Trend:Increase 148.46% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 119.79 (%).Trend:Decrease 47.05% than previous quarter

Overall: increasing (31.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.13 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.9 (%).Trend:Increase 6.29% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.41 (%).Trend:Decrease 1.64% than previous quarter

Overall: increasing (4.55%). 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 34.72 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 30.04 (%).Trend:Decrease 13.48% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 30.84 (%).Trend:Increase 2.66% than previous quarter

Overall: decreasing (-11.18%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2022 examine working capital efficiency, liabilities and current assets on revenue, cost efficiency (ratio of retained earnings to revenue), SG&A expense ratio, investment efficiency (retained earnings on assets).  Liabilities and current assets on revenue show significant fluctuations, while the ratio of retained earnings to revenue also demonstrates substantial variability. The SG&A expense ratio and retained earnings on assets exhibit less variation.