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 21.61 (%).Trend:Decrease 28.06% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 66.85 (%).Trend:Increase 209.35% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 36.02 (%).Trend:Decrease 46.12% than previous quarter

Overall: increasing (66.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 66.5 (%).Trend:Decrease 27.01% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 212.44 (%).Trend:Increase 219.46% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 112.47 (%).Trend:Decrease 47.06% than previous quarter

Overall: increasing (69.13%). 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 92.58 (%).Trend:Decrease 32.9% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 273.44 (%).Trend:Increase 195.36% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 137.97 (%).Trend:Decrease 49.54% than previous quarter

Overall: increasing (49.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.66 (%).Trend:Decrease 2.02% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.06 (%).Trend:Decrease 6.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.88 (%).Trend:Decrease 0.75% than previous quarter

Overall: decreasing (-6.94%). 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 65.9 (%).Trend:Decrease 0.98% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 66.32 (%).Trend:Increase 0.64% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 66.58 (%).Trend:Increase 0.39% than previous quarter

Overall: increasing (1.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.5 (USD).Trend:Increase 57.89% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 67.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.06 (USD).Trend:Increase 116.33% than previous quarter

Overall: decreasing (-29.33%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal significant fluctuations across various metrics. Liabilities and current assets on revenue show significant upward movements in Q1 2022, after prior downward trends.  Cost efficiency, with SG&A expense, shows a consistent but small decrease, while investment efficiency (retained earnings on assets) shows minimal fluctuation with a slight increase. Earning per share exhibits major variability with an overall decline. The data suggest a volatile period of business activity and potential underlying issues.