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 21.41 (%).Trend:Decrease 11.49% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 77.49 (%).Trend:Increase 261.93% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 31.76 (%).Trend:Decrease 59.01% than previous quarter

Overall: increasing (48.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 72.29 (%).Trend:Decrease 25.56% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 277.72 (%).Trend:Increase 284.17% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 122.56 (%).Trend:Decrease 55.87% than previous quarter

Overall: increasing (69.54%). 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 54.61 (%).Trend:Decrease 33.95% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 190.71 (%).Trend:Increase 249.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 85.42 (%).Trend:Decrease 55.21% than previous quarter

Overall: increasing (56.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.11 (%).Trend:Decrease 5.37% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.54 (%).Trend:Increase 3.05% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.12 (%).Trend:Increase 3.99% than previous quarter

Overall: increasing (7.16%). 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 51.61 (%).Trend:Decrease 8.99% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 44.95 (%).Trend:Decrease 12.9% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 44.94 (%).Trend:Decrease 0.02% than previous quarter

Overall: decreasing (-12.92%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.41 (USD).Trend:Increase 43.88% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 65.25% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 85.71% than previous quarter

Overall: decreasing (-35.46%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal significant fluctuations in various metrics.  Liabilities and current assets on revenue exhibit substantial changes, with increases and decreases.  The ratio of retained earnings to revenue shows large swings, while the SG&A expense ratio trends upward, relatively stable. Retained earnings on assets show a downward trend, and earnings per share exhibit considerable volatility.  Analysis should focus on understanding these significant variations.