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 32.76 (%).Trend:Decrease 21.44% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 232.28 (%).Trend:Increase 609.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 155.24 (%).Trend:Decrease 33.17% than previous quarter

Overall: increasing (373.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 20.67 (%).Trend:Decrease 6.77% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 113.72 (%).Trend:Increase 450.17% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 124.44 (%).Trend:Increase 9.43% than previous quarter

Overall: increasing (502.03%). 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 89.6 (%).Trend:Decrease 23.14% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 545.34 (%).Trend:Increase 508.64% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 229.61 (%).Trend:Decrease 57.9% than previous quarter

Overall: increasing (156.26%). 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 22.32 (%).Trend:Increase 4.25% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 24.08 (%).Trend:Increase 7.89% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 24.49 (%).Trend:Increase 1.7% than previous quarter

Overall: increasing (9.72%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.09 (USD).Trend:Increase 151.81% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.4 (USD).Trend:Decrease 33.01% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.76 (USD).Trend:Increase 25.71% than previous quarter

Overall: decreasing (-15.79%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q3 2021 to Q2 2022 reveal a substantial increase in liabilities and current assets on revenue, accompanied by significant fluctuations.  The ratio of retained earnings to revenue also shows volatility.  Invest efficiency, retained earnings on assets show a relatively stable increase, while earning per share reveal a slight overall decrease.