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 43.58 (%).Trend:Decrease 35.75% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 130.02 (%).Trend:Increase 198.35% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 63.04 (%).Trend:Decrease 51.52% than previous quarter

Overall: increasing (44.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 50.18 (%).Trend:Decrease 36.18% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 113.18 (%).Trend:Increase 125.55% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 54.37 (%).Trend:Decrease 51.96% than previous quarter

Overall: increasing (8.35%). 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 35.06 (%).Trend:Decrease 31.58% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 106.51 (%).Trend:Increase 203.79% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 54.2 (%).Trend:Decrease 49.11% than previous quarter

Overall: increasing (54.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.83 (%).Trend:Decrease 0.94% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.58 (%).Trend:Increase 5.06% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.3 (%).Trend:Decrease 1.8% than previous quarter

Overall: increasing (3.17%). 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 12.21 (%).Trend:Increase 7.11% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 13.64 (%).Trend:Increase 11.71% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 14.62 (%).Trend:Increase 7.18% than previous quarter

Overall: increasing (19.74%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.87 (USD).Trend:Increase 102.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.33 (USD).Trend:Decrease 62.07% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.75 (USD).Trend:Increase 127.27% than previous quarter

Overall: decreasing (-13.79%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 is mixed. Liabilities on revenue show a significant increase, though with substantial volatility, including a large drop in Q2 2022. Current assets on revenue show an overall increase, albeit with notable fluctuations. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a significant increase with high volatility.  The SG&A expense ratio shows a slight uptrend but with little fluctuation. Investment efficiency, based on retained earnings on assets, shows a consistent uptrend with little variation. Finally, earnings per share demonstrates significant variation, with a decline in Q1 2022 followed by growth in Q2 2022.