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 48.16 (%).Trend:Decrease 5.27% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 119.08 (%).Trend:Increase 147.26% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 65.65 (%).Trend:Decrease 44.87% than previous quarter

Overall: increasing (36.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 51.47 (%).Trend:Decrease 35.16% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 158.25 (%).Trend:Increase 207.46% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 85.51 (%).Trend:Decrease 45.97% than previous quarter

Overall: increasing (66.14%). 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 61.88 (%).Trend:Decrease 36.77% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 191.33 (%).Trend:Increase 209.2% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 94.9 (%).Trend:Decrease 50.4% than previous quarter

Overall: increasing (53.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.66 (%).Trend:Decrease 10.12% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.94 (%).Trend:Increase 4.2% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.5 (%).Trend:Increase 8.07% than previous quarter

Overall: increasing (12.61%). 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 34.74 (%).Trend:Decrease 7.73% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 35.78 (%).Trend:Increase 2.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 35.98 (%).Trend:Increase 0.56% than previous quarter

Overall: increasing (3.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.48 (USD).Trend:Increase 63.16% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.77 (USD).Trend:Decrease 68.95% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.6 (USD).Trend:Increase 107.79% than previous quarter

Overall: decreasing (-35.48%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 demonstrate significant fluctuations across several key metrics. Liabilities and current assets on revenue, and the ratio of retained earnings to revenue all display substantial variations quarter-over-quarter.  SG&A expense ratio shows relatively stable increases, while retained earnings on assets and earnings per share show considerable volatility.