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 37.66 (%).Trend:Decrease 28.36% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 105.64 (%).Trend:Increase 180.51% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 59.05 (%).Trend:Decrease 44.1% than previous quarter

Overall: increasing (56.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 68.58 (%).Trend:Decrease 31.43% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 195.13 (%).Trend:Increase 184.53% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 107.41 (%).Trend:Decrease 44.95% than previous quarter

Overall: increasing (56.62%). 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 59.33 (%).Trend:Decrease 46.0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 171.6 (%).Trend:Increase 189.23% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 96.42 (%).Trend:Decrease 43.81% than previous quarter

Overall: increasing (62.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.66 (%).Trend:Increase 4.02% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.78 (%).Trend:Increase 4.05% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.38 (%).Trend:Increase 2.08% than previous quarter

Overall: increasing (6.22%). 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 40.79 (%).Trend:Decrease 15.18% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 39.55 (%).Trend:Decrease 3.04% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 40.83 (%).Trend:Increase 3.24% than previous quarter

Overall: increasing (0.1%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 9.2 (USD).Trend:Increase 84.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.34 (USD).Trend:Decrease 74.57% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.47 (USD).Trend:Increase 91.03% than previous quarter

Overall: decreasing (-51.41%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 show substantial variation in key financial metrics. Working capital efficiency demonstrates substantial volatility in both liabilities and current assets on revenue, increasing overall. Cost efficiency (retained earnings/revenue) exhibits a net positive trend, despite fluctuating quarterly performances. The SG&A expense ratio remains fairly consistent.  Investment efficiency maintains a generally decreasing trend. Earnings per share displays a pattern of initial growth followed by a substantial drop, and a subsequent recovery.