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 13.32 (%).Trend:Decrease 42.34% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 47.23 (%).Trend:Increase 254.58% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 20.06 (%).Trend:Decrease 57.53% than previous quarter

Overall: increasing (50.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 27.73 (%).Trend:Decrease 44.99% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 94.7 (%).Trend:Increase 241.51% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 41.86 (%).Trend:Decrease 55.8% than previous quarter

Overall: increasing (50.96%). 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 8.3 (%).Trend:Decrease 34.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 15.73 (%).Trend:Increase 89.52% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 7.06 (%).Trend:Decrease 55.12% than previous quarter

Overall: decreasing (-14.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.04 (%).Trend:Decrease 3.67% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.05 (%).Trend:Increase 0.06% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.98 (%).Trend:Decrease 6.28% than previous quarter

Overall: decreasing (-6.22%). 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 11.72 (%).Trend:Increase 1.03% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 7.42 (%).Trend:Decrease 36.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 7.37 (%).Trend:Decrease 0.67% than previous quarter

Overall: decreasing (-37.12%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 6.23 (USD).Trend:Increase 92.28% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.61 (USD).Trend:Decrease 42.05% than previous quarter
Year 2022 Quarter 2: Earning Per Share 9.36 (USD).Trend:Increase 159.28% than previous quarter

Overall: increasing (50.24%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 indicate mixed performance.  Liabilities on revenue increased sharply in Q1 2022, then decreased in Q2 2022, suggesting volatile liquidity trends.  Current assets on revenue also showed significant increases and decreases, pointing towards potential working capital issues. The ratio of retained earnings to revenue decreased significantly in Q2 2022, after a substantial increase in the previous quarter.  SG&A expense ratios show steady decrease with little fluctuation. Investment efficiency shows a significant decrease in retained earnings on assets.  Earnings per share displays substantial variation, with increases and decreases, highlighting substantial volatility in profitability.