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 17.65 (%).Trend:Decrease 41.01% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 48.66 (%).Trend:Increase 175.69% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 20.77 (%).Trend:Decrease 57.32% than previous quarter

Overall: increasing (17.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 20.31 (%).Trend:Decrease 37.41% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 54.88 (%).Trend:Increase 170.21% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 26.54 (%).Trend:Decrease 51.64% than previous quarter

Overall: increasing (30.67%). 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 19.46 (%).Trend:Decrease 38.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 45.31 (%).Trend:Increase 132.84% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 22.52 (%).Trend:Decrease 50.3% than previous quarter

Overall: increasing (15.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.6 (%).Trend:Decrease 7.51% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.2 (%).Trend:Decrease 25.0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.09 (%).Trend:Decrease 9.17% than previous quarter

Overall: decreasing (-31.87%). 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 27.21 (%).Trend:Increase 1.04% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 27.03 (%).Trend:Decrease 0.66% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 30.39 (%).Trend:Increase 12.43% than previous quarter

Overall: increasing (11.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.08 (USD).Trend:Decrease 109.64% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.29 (USD).Trend:Increase 1512.5% than previous quarter
Year 2022 Quarter 2: Earning Per Share 8.03 (USD).Trend:Increase 522.48% than previous quarter

Overall: increasing (9937.5%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show substantial fluctuations in key financial metrics.  Liabilities and current assets on revenue demonstrate significant variation, with notable increases and decreases. Cost efficiency, represented by the ratio of retained earnings to revenue, exhibits high volatility. The SG&A expense ratio shows moderate fluctuations. Investment efficiency shows minimal fluctuation, steadily increasing. Earnings per share demonstrate a period of high variability, with large increases and decreases.