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 21.15 (%).Trend:Decrease 34.88% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 58.39 (%).Trend:Increase 176.08% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 27.85 (%).Trend:Decrease 52.3% than previous quarter

Overall: increasing (31.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 30.19 (%).Trend:Decrease 33.33% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 89.45 (%).Trend:Increase 196.29% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 45.08 (%).Trend:Decrease 49.6% than previous quarter

Overall: increasing (49.32%). 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 9.0 (%).Trend:Decrease 31.35% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 30.28 (%).Trend:Increase 236.44% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 18.55 (%).Trend:Decrease 38.74% than previous quarter

Overall: increasing (106.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.98 (%).Trend:Decrease 9.01% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.3 (%).Trend:Decrease 58.65% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.42 (%).Trend:Increase 3.64% than previous quarter

Overall: decreasing (-57.14%). Fluctuation: **Significant** (high 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 10.95 (%).Trend:Decrease 6.33% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 13.78 (%).Trend:Increase 25.84% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 17.66 (%).Trend:Increase 28.16% than previous quarter

Overall: increasing (61.28%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.02 (USD).Trend:Decrease 92.59% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.15 (USD).Trend:Decrease 5850.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.65 (USD).Trend:Increase 130.43% than previous quarter

Overall: increasing (-13350.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 indicate a mixed performance.  Liabilities and current assets on revenue show increasing trends but with significant volatility.  Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates a positive overall increase yet high fluctuation.  The Selling, General, and Administrative (SG&A) expense ratio shows a decrease, although with marked volatility across quarters. Investment efficiency displays a more stable increase in retained earnings on assets, while earnings per share demonstrates extreme fluctuations.