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 25.63 (%).Trend:Decrease 26.92% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 88.42 (%).Trend:Increase 244.99% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 43.35 (%).Trend:Decrease 50.97% than previous quarter

Overall: increasing (69.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 60.67 (%).Trend:Decrease 29.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 174.06 (%).Trend:Increase 186.9% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 84.62 (%).Trend:Decrease 51.38% than previous quarter

Overall: increasing (39.48%). 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 21.14 (%).Trend:Decrease 24.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 64.77 (%).Trend:Increase 206.39% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 35.15 (%).Trend:Decrease 45.73% than previous quarter

Overall: increasing (66.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.95 (%).Trend:Increase 5.86% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.29 (%).Trend:Decrease 4.89% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.38 (%).Trend:Increase 6.47% than previous quarter

Overall: increasing (1.27%). 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 17.6 (%).Trend:Increase 7.38% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 18.82 (%).Trend:Increase 6.93% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 21.21 (%).Trend:Increase 12.7% than previous quarter

Overall: increasing (20.51%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.75 (USD).Trend:Increase 23.87% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.1 (USD).Trend:Decrease 60.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.01 (USD).Trend:Increase 82.73% than previous quarter

Overall: decreasing (-26.91%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 indicate significant fluctuations in various financial metrics.  Working capital efficiency shows substantial changes in liabilities and current assets on revenue, characterized by high volatility. Cost efficiency exhibits substantial volatility in the retained earnings-to-revenue ratio, while the SG&A expense ratio displays a relatively minor and steady increase. Investment efficiency reveals a small upward trend in retained earnings on assets, with minor changes. Earnings per share experiences a substantial decline followed by a significant rebound, illustrating a period of volatility.