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 21.0 (%).Trend:Decrease 30.44% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 66.2 (%).Trend:Increase 215.24% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.85 (%).Trend:Decrease 53.4% than previous quarter

Overall: increasing (46.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 20.95 (%).Trend:Decrease 29.93% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 67.21 (%).Trend:Increase 220.81% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 31.84 (%).Trend:Decrease 52.63% than previous quarter

Overall: increasing (51.98%). 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 7.85 (%).Trend:Decrease 29.28% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 25.03 (%).Trend:Increase 218.85% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 13.18 (%).Trend:Decrease 47.34% than previous quarter

Overall: increasing (67.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.63 (%).Trend:Decrease 1.93% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.37 (%).Trend:Decrease 2.7% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.09 (%).Trend:Decrease 2.99% than previous quarter

Overall: decreasing (-5.61%). 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 18.27 (%).Trend:Increase 2.76% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 19.65 (%).Trend:Increase 7.55% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 21.36 (%).Trend:Increase 8.7% than previous quarter

Overall: increasing (16.91%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 7.0 (USD).Trend:Increase 75.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 71.43% than previous quarter
Year 2022 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 150.0% than previous quarter

Overall: decreasing (-28.57%). Fluctuation: **Significant** (high variation).



The financial statements for Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency, with liabilities and current assets on revenue increasing significantly in Q1 2022 and then decreasing in subsequent quarters.  Cost efficiency demonstrates a steady decline in the SG&A expense ratio, indicating potential cost-cutting measures.  Invest efficiency shows a consistent rise in retained earnings on assets. Earnings per share have experienced considerable variation. The overall trend in working capital, cost, and investment efficiency is increasing, however, the significant fluctuations suggest volatility in the financial performance.