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 24.39 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 65.48 (%).Trend:Increase 168.47% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.4 (%).Trend:Decrease 48.99% than previous quarter

Overall: increasing (36.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 35.3 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 76.31 (%).Trend:Increase 116.18% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 39.34 (%).Trend:Decrease 48.45% than previous quarter

Overall: increasing (11.44%). 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 18.95 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 48.66 (%).Trend:Increase 156.78% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 25.5 (%).Trend:Decrease 47.6% than previous quarter

Overall: increasing (34.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.88 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.91 (%).Trend:Decrease 33.42% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.08 (%).Trend:Increase 2.15% than previous quarter

Overall: decreasing (-31.99%). Fluctuation: **Neutral** (moderate 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 22.04 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 20.91 (%).Trend:Decrease 5.13% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 21.32 (%).Trend:Increase 1.96% than previous quarter

Overall: decreasing (-3.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.37 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.12 (USD).Trend:Decrease 18.25% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.85 (USD).Trend:Increase 65.18% than previous quarter

Overall: increasing (35.04%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 highlight significant fluctuations in key metrics including liabilities and current assets on revenue, cost efficiency, and earnings per share.  While the SG&A ratio shows less fluctuation, the other metrics reveal notable volatility, requiring exclusion of erroneous data and outliers.   The analysis should concentrate on the primary trends from quarterly performance variations.