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 28.96 (%).Trend:Decrease 30.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 111.58 (%).Trend:Increase 285.29% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 60.44 (%).Trend:Decrease 45.83% than previous quarter

Overall: increasing (108.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 57.51 (%).Trend:Decrease 33.53% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 205.73 (%).Trend:Increase 257.73% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 104.07 (%).Trend:Decrease 49.41% than previous quarter

Overall: increasing (80.96%). 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 20.21 (%).Trend:Decrease 28.36% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 72.27 (%).Trend:Increase 257.6% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 35.63 (%).Trend:Decrease 50.7% than previous quarter

Overall: increasing (76.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.98 (%).Trend:Decrease 2.45% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.17 (%).Trend:Increase 4.77% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.3 (%).Trend:Increase 3.12% than previous quarter

Overall: increasing (8.04%). 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 25.09 (%).Trend:Increase 7.13% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 25.23 (%).Trend:Increase 0.56% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 24.53 (%).Trend:Decrease 2.77% than previous quarter

Overall: decreasing (-2.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 32.28% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.1 (USD).Trend:Decrease 94.05% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.3 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-82.14%). Fluctuation: **Significant** (high variation).



Key insights from the provided financial statements (Q3 2021 to Q2 2022) reveal significant volatility in several financial indicators.  Working capital efficiency, assessed by liabilities and current assets on revenue, shows substantial fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays high variation.  SG&A expense ratio shows stable, minor increases. Investment efficiency, using retained earnings on assets, shows slight increases and decreases. Earnings per share (EPS) shows considerable swings.  The data highlight a need for further investigation into the causes of the significant fluctuations.