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 16.6 (%).Trend:Decrease 28.66% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 44.92 (%).Trend:Increase 170.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 21.78 (%).Trend:Decrease 51.51% than previous quarter

Overall: increasing (31.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 31.8 (%).Trend:Decrease 34.04% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 80.31 (%).Trend:Increase 152.55% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 41.5 (%).Trend:Decrease 48.33% than previous quarter

Overall: increasing (30.5%). 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 35.28 (%).Trend:Decrease 31.35% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 97.64 (%).Trend:Increase 176.76% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 48.47 (%).Trend:Decrease 50.36% than previous quarter

Overall: increasing (37.39%). 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 27.05 (%).Trend:Increase 4.97% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 27.19 (%).Trend:Increase 0.52% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 27.21 (%).Trend:Increase 0.07% than previous quarter

Overall: increasing (0.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.3 (USD).Trend:Increase 44.74% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 94.55% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.3 (USD).Trend:Increase 66.67% than previous quarter

Overall: decreasing (-90.91%). Fluctuation: **Significant** (high variation).



The provided financial statement responses indicate a period of substantial and unpredictable shifts in financial performance.  Multiple key metrics – liabilities on revenue, current assets on revenue, and the retained earnings to revenue ratio – exhibit significant fluctuations.  In contrast, investment efficiency demonstrates a steady, although modest, upward trend.  However, earning per share reveals a significant decline across the observed quarters. Overall, there's a notable pattern of instability across various financial aspects that require further investigation.