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 42.15 (%).Trend:Decrease 39.32% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 78.36 (%).Trend:Increase 85.91% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 31.9 (%).Trend:Decrease 59.29% than previous quarter

Overall: decreasing (-24.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 30.91 (%).Trend:Decrease 23.17% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 56.38 (%).Trend:Increase 82.4% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 23.36 (%).Trend:Decrease 58.57% than previous quarter

Overall: decreasing (-24.43%). 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 -61.4 (%).Trend:Decrease 49.84% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -55.5 (%).Trend:Decrease 9.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -8.91 (%).Trend:Decrease 83.95% than previous quarter

Overall: increasing (-85.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.09 (%).Trend:Decrease 2.79% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.51 (%).Trend:Decrease 27.75% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.46 (%).Trend:Decrease 3.31% than previous quarter

Overall: decreasing (-30.14%). 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 -12.85 (%).Trend:Decrease 17.42% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -5.68 (%).Trend:Decrease 55.8% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.95 (%).Trend:Decrease 65.67% than previous quarter

Overall: increasing (-84.82%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 6.73 (USD).Trend:Increase 118.51% than previous quarter
Year 2022 Quarter 1: Earning Per Share 4.39 (USD).Trend:Decrease 34.77% than previous quarter
Year 2022 Quarter 2: Earning Per Share 12.3 (USD).Trend:Increase 180.18% than previous quarter

Overall: increasing (82.76%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 exhibit significant fluctuations in key metrics. Working capital efficiency, measured by liabilities and current assets on revenue, shows a decreasing trend. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibits a volatile increasing pattern.  SG&A expense ratio decreased. Investment efficiency and earning per share also show substantial variations.