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 16.07 (%).Trend:Decrease 31.12% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 55.49 (%).Trend:Increase 245.3% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 29.03 (%).Trend:Decrease 47.68% than previous quarter

Overall: increasing (80.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 38.29 (%).Trend:Decrease 29.26% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 114.44 (%).Trend:Increase 198.88% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 62.26 (%).Trend:Decrease 45.6% than previous quarter

Overall: increasing (62.6%). 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 10.17 (%).Trend:Decrease 26.89% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 32.22 (%).Trend:Increase 216.81% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 18.7 (%).Trend:Decrease 41.96% than previous quarter

Overall: increasing (83.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.51 (%).Trend:Increase 2.26% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.54 (%).Trend:Decrease 12.63% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.28 (%).Trend:Decrease 1.27% than previous quarter

Overall: decreasing (-13.74%). 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 10.69 (%).Trend:Increase 5.22% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 12.6 (%).Trend:Increase 17.87% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 14.52 (%).Trend:Increase 15.24% than previous quarter

Overall: increasing (35.83%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 29.23% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.42 (USD).Trend:Decrease 15.48% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.14 (USD).Trend:Increase 121.13% than previous quarter

Overall: increasing (86.9%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal significant volatility.  Working capital efficiency demonstrates large fluctuations in liabilities and current assets on revenue.  Cost efficiency shows minimal variation in SG&A expenses, but substantial variation in the ratio of retained earnings to revenue. Investment efficiency shows a steady increase in retained earnings on assets. Earnings per share display notable volatility, suggesting an unstable financial environment.