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 23.06 (%).Trend:Decrease 13.86% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 49.07 (%).Trend:Increase 112.79% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 28.79 (%).Trend:Decrease 41.33% than previous quarter

Overall: increasing (24.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 208.75 (%).Trend:Decrease 30.04% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 427.0 (%).Trend:Increase 104.55% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 244.29 (%).Trend:Decrease 42.79% than previous quarter

Overall: increasing (17.03%). 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 45.27 (%).Trend:Decrease 27.1% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 138.26 (%).Trend:Increase 205.41% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 80.7 (%).Trend:Decrease 41.63% than previous quarter

Overall: increasing (78.26%). 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 15.25 (%).Trend:Increase 3.74% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 21.25 (%).Trend:Increase 39.34% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 22.27 (%).Trend:Increase 4.8% than previous quarter

Overall: increasing (46.03%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.16 (USD).Trend:Increase 14.29% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.14 (USD).Trend:Decrease 12.5% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.1 (USD).Trend:Decrease 28.57% than previous quarter

Overall: decreasing (-37.5%). Fluctuation: **Neutral** (moderate variation).



Financial statements for Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency. Liabilities on revenue increased substantially in Q1 2022, followed by a decrease in Q2 2022.  Current assets on revenue also display significant increases and decreases. Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates large fluctuations in Q1 2022 and Q2 2022. Investment efficiency, measured by retained earnings on assets, shows a moderate, neutral overall increase, with moderate fluctuations. Earnings per share demonstrate a moderate, neutral overall decrease with moderate variation.