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 37.64 (%).Trend:Decrease 31.4% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 127.56 (%).Trend:Increase 238.89% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49.11 (%).Trend:Decrease 61.5% than previous quarter

Overall: increasing (30.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 49.58 (%).Trend:Decrease 33.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 200.64 (%).Trend:Increase 304.68% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 89.92 (%).Trend:Decrease 55.18% than previous quarter

Overall: increasing (81.36%). 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 31.39 (%).Trend:Decrease 33.57% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 101.44 (%).Trend:Increase 223.16% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 59.0 (%).Trend:Decrease 41.84% than previous quarter

Overall: increasing (87.96%). 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 26.91 (%).Trend:Increase 0.26% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 28.19 (%).Trend:Increase 4.76% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 35.16 (%).Trend:Increase 24.73% than previous quarter

Overall: increasing (30.66%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.32 (USD).Trend:Increase 30.69% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.57 (USD).Trend:Decrease 56.82% than previous quarter
Year 2022 Quarter 2: Earning Per Share 5.47 (USD).Trend:Increase 859.65% than previous quarter

Overall: increasing (314.39%). Fluctuation: **Significant** (high variation).



Key insights from the finance statements for Q3 2021 to Q2 2022 show significant volatility in working capital efficiency, with liabilities and current assets on revenue exhibiting large fluctuations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also displays substantial variations. Investment efficiency demonstrates a more stable trend, with retained earnings on assets increasing consistently.  Earnings per share (EPS) reveals substantial volatility, increasing in Q3 2021, decreasing in Q1 2022 and increasing dramatically again in Q2 2022.