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 25.81 (%).Trend:Decrease 50.88% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 103.34 (%).Trend:Increase 300.39% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.4 (%).Trend:Decrease 45.42% than previous quarter

Overall: increasing (118.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 32.45 (%).Trend:Decrease 46.35% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 117.45 (%).Trend:Increase 261.94% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 66.26 (%).Trend:Decrease 43.58% than previous quarter

Overall: increasing (104.19%). 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 6.22 (%).Trend:Decrease 24.79% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 28.11 (%).Trend:Increase 351.93% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 16.77 (%).Trend:Decrease 40.34% than previous quarter

Overall: increasing (169.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.16 (%).Trend:Decrease 0.92% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.57 (%).Trend:Increase 15.9% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.29 (%).Trend:Decrease 1.59% than previous quarter

Overall: increasing (14.05%). 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 9.53 (%).Trend:Increase 34.04% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 8.13 (%).Trend:Decrease 14.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 10.13 (%).Trend:Increase 24.6% than previous quarter

Overall: increasing (6.3%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2022 show significant quarter-to-quarter fluctuation.  Liabilities on revenue decreased substantially in Q3 2021, then significantly increased in Q1 2022, before decreasing again in Q2 2022.  Current assets on revenue exhibit a similar pattern of large declines in Q3 2021 and Q2 2022, followed by a sizable increase in Q1 2022. Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates a large increase in Q1 2022, after declining consistently in the previous quarters.  The SG&A expense ratio shows little fluctuation, with a gradual upward trend. Investment efficiency (retained earnings on assets) experiences an overall slight positive trend with fluctuations.