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 18.8 (%).Trend:Decrease 36.18% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 43.26 (%).Trend:Increase 130.11% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 23.9 (%).Trend:Decrease 44.75% than previous quarter

Overall: increasing (27.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 76.52 (%).Trend:Decrease 38.71% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 202.46 (%).Trend:Increase 164.58% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 108.28 (%).Trend:Decrease 46.52% than previous quarter

Overall: increasing (41.51%). 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 68.5 (%).Trend:Decrease 33.94% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 194.13 (%).Trend:Increase 183.4% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 103.0 (%).Trend:Decrease 46.94% than previous quarter

Overall: increasing (50.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.17 (%).Trend:Decrease 2.01% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.33 (%).Trend:Decrease 41.21% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.75 (%).Trend:Increase 5.04% than previous quarter

Overall: decreasing (-38.25%). Fluctuation: **Significant** (high 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 30.96 (%).Trend:Increase 6.91% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 35.2 (%).Trend:Increase 13.7% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 36.32 (%).Trend:Increase 3.18% than previous quarter

Overall: increasing (17.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.91 (USD).Trend:Increase 60.77% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.69 (USD).Trend:Decrease 41.92% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.84 (USD).Trend:Increase 68.05% than previous quarter

Overall: decreasing (-2.41%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q3 2021 to Q2 2022 show significant fluctuations across various key metrics. Liabilities, current assets, and the ratio of retained earnings to revenue display volatile changes.  SG&A expense ratio is decreasing, while retained earnings on assets show steady increases.  Earnings per share exhibit similar fluctuations.  The analysis needs to discern important patterns and trends in the financial data.