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 29.47 (%).Trend:Decrease 46.68% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 90.96 (%).Trend:Increase 208.65% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.94 (%).Trend:Decrease 52.79% than previous quarter

Overall: increasing (45.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 49.71 (%).Trend:Decrease 29.0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 173.03 (%).Trend:Increase 248.08% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 84.94 (%).Trend:Decrease 50.91% than previous quarter

Overall: increasing (70.87%). 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 18.13 (%).Trend:Increase 204.19% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 91.37 (%).Trend:Increase 403.97% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 50.67 (%).Trend:Decrease 44.54% than previous quarter

Overall: increasing (179.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.31 (%).Trend:Decrease 10.47% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.42 (%).Trend:Increase 4.76% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.15 (%).Trend:Decrease 11.16% than previous quarter

Overall: decreasing (-6.93%). 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 14.31 (%).Trend:Increase 380.2% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 23.02 (%).Trend:Increase 60.87% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 27.14 (%).Trend:Increase 17.9% than previous quarter

Overall: increasing (89.66%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 11.8 (USD).Trend:Increase 177.65% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.37 (USD).Trend:Decrease 71.44% than previous quarter
Year 2022 Quarter 2: Earning Per Share 7.17 (USD).Trend:Increase 112.76% than previous quarter

Overall: decreasing (-39.24%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased substantially in Q1 2022, then decreased significantly in Q2 2022,  indicating instability. Current assets on revenue also showed significant increases and decreases, highlighting similar volatility.  Cost efficiency shows a slightly decreasing trend in SG&A expense ratio with little fluctuation.  The ratio of retained earnings to revenue increased significantly in all periods, demonstrating growth. Invest efficiency shows a notable increase in retained earnings on assets, while earning per share exhibits a considerable drop and recovery, implying unstable performance. Overall, the financial statements reveal significant volatility across various key metrics, warranting further investigation.