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 32.03 (%).Trend:Decrease 33.74% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 115.45 (%).Trend:Increase 260.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 59.29 (%).Trend:Decrease 48.64% than previous quarter

Overall: increasing (85.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 49.21 (%).Trend:Decrease 40.12% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 152.3 (%).Trend:Increase 209.49% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 75.12 (%).Trend:Decrease 50.68% than previous quarter

Overall: increasing (52.65%). 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 20.37 (%).Trend:Decrease 28.55% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 76.24 (%).Trend:Increase 274.28% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 40.2 (%).Trend:Decrease 47.27% than previous quarter

Overall: increasing (97.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.46 (%).Trend:Increase 0.76% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.38 (%).Trend:Decrease 5.85% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.07 (%).Trend:Increase 3.97% than previous quarter

Overall: decreasing (-2.11%). 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 7.83 (%).Trend:Increase 7.26% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 9.08 (%).Trend:Increase 15.96% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 9.7 (%).Trend:Increase 6.83% than previous quarter

Overall: increasing (23.88%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 6.7 (USD).Trend:Increase 56.18% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.46 (USD).Trend:Decrease 63.28% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.91 (USD).Trend:Increase 99.59% than previous quarter

Overall: decreasing (-26.72%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 indicate a mixed performance.  Working capital efficiency exhibits large swings, with liabilities increasing significantly in Q1 2022 before declining. Current assets show a similar trend. Cost efficiency, as measured by the ratio of retained earnings to revenue, displays extreme volatility, increasing substantially in Q1 2022 and then sharply decreasing in subsequent quarters.  Selling, General and Administrative (SG&A) expense ratio shows a stable overall decline with slight variation. Investment efficiency reveals a largely stable increase in retained earnings on assets, albeit with a decrease in Q2 2022. Earnings per share demonstrates a considerable decrease in Q1 2022 and recovery in Q2 2022 before slightly decreasing again in Q3 2022.