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 70.49 (%).Trend:Decrease 24.35% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 179.2 (%).Trend:Increase 154.22% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 81.69 (%).Trend:Decrease 54.41% than previous quarter

Overall: increasing (15.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 48.61 (%).Trend:Decrease 31.1% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 139.21 (%).Trend:Increase 186.38% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 69.14 (%).Trend:Decrease 50.33% than previous quarter

Overall: increasing (42.23%). 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 122.43 (%).Trend:Decrease 32.09% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 382.93 (%).Trend:Increase 212.77% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 181.55 (%).Trend:Decrease 52.59% than previous quarter

Overall: increasing (48.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.59 (%).Trend:Decrease 2.18% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.68 (%).Trend:Increase 0.54% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.59 (%).Trend:Decrease 0.54% than previous quarter

Overall: stable (0.0%). 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 51.01 (%).Trend:Increase 0.65% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 53.77 (%).Trend:Increase 5.41% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 53.46 (%).Trend:Decrease 0.58% than previous quarter

Overall: increasing (4.8%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.13 (USD).Trend:Increase 44.91% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.03 (USD).Trend:Decrease 67.09% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.01 (USD).Trend:Increase 95.15% than previous quarter

Overall: decreasing (-35.78%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show significant fluctuation in working capital efficiency metrics. Liabilities on revenue increased sharply in Q1 2022 before declining in Q2 2022. Current assets on revenue also exhibited significant increases and decreases across the period. Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows substantial fluctuations.  SG&A expense ratios remained relatively stable.  Investment efficiency, as measured by retained earnings on assets, showed a small increase with little fluctuation. Earnings per share experienced significant volatility, decreasing overall.