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 32.89 (%).Trend:Decrease 32.67% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 103.8 (%).Trend:Increase 215.6% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49.48 (%).Trend:Decrease 52.33% than previous quarter

Overall: increasing (50.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 35.87 (%).Trend:Decrease 33.66% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 113.41 (%).Trend:Increase 216.17% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 58.09 (%).Trend:Decrease 48.78% than previous quarter

Overall: increasing (61.95%). 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 185.9 (%).Trend:Decrease 33.2% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 548.97 (%).Trend:Increase 195.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 274.03 (%).Trend:Decrease 50.08% than previous quarter

Overall: increasing (47.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.94 (%).Trend:Increase 0.16% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.3 (%).Trend:Increase 0.97% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.13 (%).Trend:Decrease 0.46% than previous quarter

Overall: increasing (0.51%). 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 152.4 (%).Trend:Increase 1.82% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 153.59 (%).Trend:Increase 0.78% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 154.94 (%).Trend:Increase 0.88% than previous quarter

Overall: increasing (1.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.39 (USD).Trend:Increase 46.63% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.67 (USD).Trend:Decrease 71.97% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.39 (USD).Trend:Increase 107.46% than previous quarter

Overall: decreasing (-41.84%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show substantial fluctuations in working capital efficiency. Liabilities and current assets on revenue experienced a significant increase in Q1 2022, followed by a decline in Q2 2022.  Cost efficiency exhibits a slight overall increase in the SG&A expense ratio, with minimal variation.  Investment efficiency shows a steady increase in retained earnings on assets with little fluctuation. Earnings per share experienced a considerable drop in Q1 2022, followed by a significant increase in Q2 2022. Overall, the performance in Q3 2021 to Q2 2022 exhibits substantial volatility, especially concerning working capital and earnings per share.