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 47.04 (%).Trend:Decrease 33.59% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 146.8 (%).Trend:Increase 212.07% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 65.47 (%).Trend:Decrease 55.4% than previous quarter

Overall: increasing (39.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 66.54 (%).Trend:Decrease 31.03% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 171.84 (%).Trend:Increase 158.25% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 80.93 (%).Trend:Decrease 52.9% than previous quarter

Overall: increasing (21.63%). 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 0.54 (%).Trend:Decrease 133.33% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -10.92 (%).Trend:Decrease 2122.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -3.56 (%).Trend:Decrease 67.4% than previous quarter

Overall: decreasing (-759.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 0.59 (%).Trend:Decrease 150.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -4.15 (%).Trend:Decrease 803.39% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -2.83 (%).Trend:Decrease 31.81% than previous quarter

Overall: decreasing (-579.66%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.08 (USD).Trend:Increase 40.21% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.23 (USD).Trend:Decrease 45.34% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.62 (USD).Trend:Increase 62.33% than previous quarter

Overall: decreasing (-11.27%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 present significant fluctuations in working capital efficiency, liabilities/revenue, cost efficiency, retained earnings/revenue, investment efficiency, earnings on assets, and earnings per share.  Analysis reveals substantial increases and decreases across the periods, requiring further analysis to determine the underlying causes, and focuses on important financial health indicators after excluding errors and outliers.