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 72.81 (%).Trend:Increase 19.48% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 139.77 (%).Trend:Increase 91.97% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 64.09 (%).Trend:Decrease 54.15% than previous quarter

Overall: decreasing (-11.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 122.95 (%).Trend:Decrease 11.57% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 289.49 (%).Trend:Increase 135.45% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 133.91 (%).Trend:Decrease 53.74% than previous quarter

Overall: increasing (8.91%). 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 141.15 (%).Trend:Decrease 32.61% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 444.39 (%).Trend:Increase 214.84% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 215.29 (%).Trend:Decrease 51.55% than previous quarter

Overall: increasing (52.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.27 (%).Trend:Decrease 0.13% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.11 (%).Trend:Increase 7.91% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.53 (%).Trend:Decrease 6.29% than previous quarter

Overall: increasing (1.12%). 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 66.13 (%).Trend:Decrease 13.34% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 77.58 (%).Trend:Increase 17.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 80.02 (%).Trend:Increase 3.15% than previous quarter

Overall: increasing (21.0%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.84 (USD).Trend:Increase 82.61% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.12 (USD).Trend:Decrease 114.29% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.22 (USD).Trend:Decrease 283.33% than previous quarter

Overall: decreasing (-73.81%). Fluctuation: **Significant** (high variation).



Financial statements for three quarters (Q3 2021 to Q2 2022) reveal significant fluctuations in key metrics. Liabilities-to-revenue ratios show a decrease but with major variations.  Current assets on revenue show a mixture of increases and decreases, with sizable fluctuations. Cost efficiency and investment efficiency metrics also demonstrate significant variations.  Retained earnings on assets exhibit less fluctuation, and earnings per share are showing a sharp and concerning decline.  Data analysis should pinpoint the root causes of these substantial fluctuations.