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 18.24 (%).Trend:Decrease 32.74% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 49.29 (%).Trend:Increase 170.23% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.85 (%).Trend:Decrease 49.58% than previous quarter

Overall: increasing (36.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 31.34 (%).Trend:Decrease 33.11% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 97.39 (%).Trend:Increase 210.75% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 50.67 (%).Trend:Decrease 47.97% than previous quarter

Overall: increasing (61.68%). 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 30.96 (%).Trend:Decrease 32.8% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 100.5 (%).Trend:Increase 224.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 49.53 (%).Trend:Decrease 50.72% than previous quarter

Overall: increasing (59.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.31 (%).Trend:Decrease 6.45% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.54 (%).Trend:Increase 2.03% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.99 (%).Trend:Decrease 13.43% than previous quarter

Overall: decreasing (-11.67%). 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 33.59 (%).Trend:Increase 4.25% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 37.36 (%).Trend:Increase 11.22% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 39.46 (%).Trend:Increase 5.62% than previous quarter

Overall: increasing (17.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.09 (USD).Trend:Increase 60.29% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 68.81% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.14 (USD).Trend:Increase 235.29% than previous quarter

Overall: increasing (4.59%). Fluctuation: **Significant** (high variation).



Key financial insights from the provided statements reveal significant fluctuations in working capital, cost, and investment efficiency measures. Liabilities on revenue and current assets on revenue show substantial increases and decreases, indicating a volatile working capital efficiency.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a dramatic increase followed by a substantial decrease.  The Selling, General & Administrative (SG&A) expense ratio displays a modest decrease.  Investment efficiency, measured by retained earnings on assets, shows a small but steady increase.  Earning per share demonstrates significant fluctuations over the period. The data points to a period of notable changes in financial performance, with trends not consistently positive or negative.