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 23.92 (%).Trend:Decrease 19.33% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 49.38 (%).Trend:Increase 106.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 25.28 (%).Trend:Decrease 48.81% than previous quarter

Overall: increasing (5.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 113.17 (%).Trend:Decrease 29.93% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 149.11 (%).Trend:Increase 31.76% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 74.89 (%).Trend:Decrease 49.78% than previous quarter

Overall: decreasing (-33.83%). 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 71.08 (%).Trend:Decrease 31.66% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 181.74 (%).Trend:Increase 155.68% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 88.7 (%).Trend:Decrease 51.19% than previous quarter

Overall: increasing (24.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 42.55 (%).Trend:Decrease 0.51% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 63.17 (%).Trend:Increase 48.46% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 63.64 (%).Trend:Increase 0.74% than previous quarter

Overall: increasing (49.57%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.35 (USD).Trend:Increase 60.71% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 63.7% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.88 (USD).Trend:Increase 79.59% than previous quarter

Overall: decreasing (-34.81%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 display significant fluctuations in working capital, cost, investment, and earning metrics. Liabilities on revenue decreased in Q3 2021, then increased significantly in Q1 2022, before declining again.  Current assets on revenue show a consistent decline throughout the period, with substantial volatility. The ratio of retained earnings to revenue demonstrates a fluctuating increase. Retained earnings on assets show a general upward trend, albeit with minor fluctuations. Earnings per share decreased overall.