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 45.15 (%).Trend:Increase 196.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.48 (%).Trend:Decrease 45.78% than previous quarter

Overall: increasing (60.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 189.58 (%).Trend:Increase 59.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 97.52 (%).Trend:Decrease 48.56% than previous quarter

Overall: decreasing (-18.08%). 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 363.69 (%).Trend:Increase 178.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 200.56 (%).Trend:Decrease 44.85% than previous quarter

Overall: increasing (53.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.43 (%).Trend:Decrease 7.02% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.8 (%).Trend:Increase 6.81% than previous quarter

Overall: decreasing (-0.68%). 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 63.74 (%).Trend:Decrease 3.64% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 67.06 (%).Trend:Increase 5.21% than previous quarter

Overall: increasing (1.38%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.42 (USD).Trend:Decrease 65.92% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.29 (USD).Trend:Increase 77.27% than previous quarter

Overall: decreasing (-39.58%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 show significant fluctuations in various metrics. Liabilities on revenue increased substantially in Q3 2021, then decreased before increasing again.  Conversely, current assets on revenue decreased considerably. Retained earnings to revenue ratios show substantial changes.  SG&A expense ratios show minor fluctuation.  Retained earnings on assets display stable growth. Earnings per share show substantial changes.  Outliers and missing data should be excluded for accurate financial assessment.