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 82.55 (%).Trend:Decrease 18.57% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 310.07 (%).Trend:Increase 275.61% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 138.82 (%).Trend:Decrease 55.23% than previous quarter

Overall: increasing (68.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 41.84 (%).Trend:Decrease 32.88% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 144.35 (%).Trend:Increase 245.0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 77.97 (%).Trend:Decrease 45.99% than previous quarter

Overall: increasing (86.35%). 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 230.48 (%).Trend:Decrease 31.95% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 734.61 (%).Trend:Increase 218.73% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 384.12 (%).Trend:Decrease 47.71% than previous quarter

Overall: increasing (66.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.51 (%).Trend:Decrease 1.15% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.45 (%).Trend:Increase 12.51% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.16 (%).Trend:Decrease 1.66% than previous quarter

Overall: increasing (10.64%). 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 67.15 (%).Trend:Increase 3.79% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 69.82 (%).Trend:Increase 3.98% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 77.85 (%).Trend:Increase 11.5% than previous quarter

Overall: increasing (15.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.24 (USD).Trend:Increase 62.81% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.15 (USD).Trend:Decrease 2.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.41 (USD).Trend:Increase 40.0% than previous quarter

Overall: increasing (36.11%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q3 2021 to Q2 2022 show substantial fluctuations in working capital and cost efficiency metrics, with substantial increases and decreases across various periods. Liabilities and current assets on revenue demonstrate large increases after a period of decrease.  A notable increase followed by a decrease in the ratio of retained earnings to revenue is apparent.  SG&A expenses showed modest changes. Investment efficiency displays moderate increases in retained earnings on assets.  Earnings per share show overall growth, with moderate variations.