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 19.93 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 77.62 (%).Trend:Increase 289.46% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 35.32 (%).Trend:Decrease 54.5% than previous quarter

Overall: increasing (77.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 65.61 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 231.59 (%).Trend:Increase 252.98% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 100.5 (%).Trend:Decrease 56.6% than previous quarter

Overall: increasing (53.18%). 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 25.95 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 98.28 (%).Trend:Increase 278.73% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 44.11 (%).Trend:Decrease 55.12% than previous quarter

Overall: increasing (69.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.01 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.0 (%).Trend:Increase 29.94% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.78 (%).Trend:Decrease 16.23% than previous quarter

Overall: increasing (8.85%). Fluctuation: **Neutral** (moderate 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 21.31 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 20.85 (%).Trend:Decrease 2.16% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 21.28 (%).Trend:Increase 2.06% than previous quarter

Overall: decreasing (-0.14%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.87 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 94.08% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.47 (USD).Trend:Increase 764.71% than previous quarter

Overall: decreasing (-48.78%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show working capital efficiency, liabilities and current assets on revenue (both highly variable), cost efficiency, the ratio of retained earnings to revenue (significant fluctuation), the SG&A expense ratio (moderate variation), investment efficiency, retained earnings on assets (low variation), and earnings per share (highly variable).  Detailed analysis of these metrics is essential to discern significant trends and understand the company's financial performance.