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 10.27 (%).Trend:Decrease 24.54% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 23.94 (%).Trend:Increase 133.11% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 13.98 (%).Trend:Decrease 41.6% than previous quarter

Overall: increasing (36.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 14.73 (%).Trend:Decrease 29.32% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 37.34 (%).Trend:Increase 153.5% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 22.26 (%).Trend:Decrease 40.39% than previous quarter

Overall: increasing (51.12%). 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 4.03 (%).Trend:Decrease 28.16% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 10.93 (%).Trend:Increase 171.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 5.95 (%).Trend:Decrease 45.56% than previous quarter

Overall: increasing (47.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.61 (%).Trend:Increase 0.55% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.28 (%).Trend:Increase 4.59% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.11 (%).Trend:Decrease 1.11% than previous quarter

Overall: increasing (3.42%). 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 12.28 (%).Trend:Increase 1.4% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 13.35 (%).Trend:Increase 8.71% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 12.91 (%).Trend:Decrease 3.3% than previous quarter

Overall: increasing (5.13%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.44 (USD).Trend:Increase 41.18% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.54 (USD).Trend:Decrease 62.5% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.69 (USD).Trend:Increase 27.78% than previous quarter

Overall: decreasing (-52.08%). 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 substantial increases and decreases, indicating instability.  The ratio of retained earnings to revenue also exhibits high volatility, contrasting with the relatively stable SG&A expense ratio.  Investment efficiency, measured by retained earnings on assets, shows little fluctuation, but earning per share experienced a significant drop followed by an increase, which requires further investigation and should be clarified.