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 26.33 (%).Trend:Decrease 31.49% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 72.93 (%).Trend:Increase 176.98% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.22 (%).Trend:Decrease 48.96% than previous quarter

Overall: increasing (41.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 109.08 (%).Trend:Decrease 30.54% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 322.96 (%).Trend:Increase 196.08% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 165.19 (%).Trend:Decrease 48.85% than previous quarter

Overall: increasing (51.44%). 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 122.03 (%).Trend:Decrease 31.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 362.1 (%).Trend:Increase 196.73% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 181.35 (%).Trend:Decrease 49.92% than previous quarter

Overall: increasing (48.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.96 (%).Trend:Decrease 2.19% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.49 (%).Trend:Increase 3.12% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.31 (%).Trend:Decrease 6.75% than previous quarter

Overall: decreasing (-3.83%). 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 54.61 (%).Trend:Increase 2.07% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 55.96 (%).Trend:Increase 2.47% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 56.84 (%).Trend:Increase 1.57% than previous quarter

Overall: increasing (4.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.78 (USD).Trend:Increase 52.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.87 (USD).Trend:Decrease 68.71% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.12 (USD).Trend:Increase 143.68% than previous quarter

Overall: decreasing (-23.74%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 indicate substantial fluctuations across various financial metrics. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue demonstrate high variability, with dramatic increases and decreases.  SG&A expenses show a relatively stable trend of decrease.  Retained earnings on assets and earnings per share reveal some volatility, particularly a sharp decrease in earnings per share in Q1 2022 before an increase in Q2.  This indicates a period of considerable instability in financial performance, requiring close monitoring of trends and potential outliers.