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 30.3 (%).Trend:Decrease 40.2% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 107.52 (%).Trend:Increase 254.85% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 50.39 (%).Trend:Decrease 53.13% than previous quarter

Overall: increasing (66.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 78.03 (%).Trend:Decrease 46.41% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 211.75 (%).Trend:Increase 171.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 93.41 (%).Trend:Decrease 55.89% than previous quarter

Overall: increasing (19.71%). 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 49.66 (%).Trend:Decrease 36.77% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 132.06 (%).Trend:Increase 165.93% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 58.76 (%).Trend:Decrease 55.51% than previous quarter

Overall: increasing (18.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.99 (%).Trend:Decrease 3.48% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.72 (%).Trend:Increase 14.63% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.41 (%).Trend:Increase 12.06% than previous quarter

Overall: increasing (28.46%). 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 20.75 (%).Trend:Increase 6.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 19.04 (%).Trend:Decrease 8.24% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 18.52 (%).Trend:Decrease 2.73% than previous quarter

Overall: decreasing (-10.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.43 (USD).Trend:Decrease 4.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.39 (USD).Trend:Decrease 127.27% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.75 (USD).Trend:Increase 92.31% than previous quarter

Overall: decreasing (-152.45%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show a pattern of substantial fluctuation in financial metrics.  Working capital efficiency, including liabilities and current assets on revenue, experienced significant quarter-to-quarter changes, both increasing overall but demonstrating substantial variation. Cost efficiency, with the ratio of retained earnings to revenue, also displays considerable fluctuation and an overall increasing trend.  SG&A expense ratio exhibits moderate variations with an overall increasing trend. Investment efficiency, measured by retained earnings on assets, displays low fluctuation but a small decrease. Earnings per share also exhibit a substantial negative trend and significant variation.