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 24.03 (%).Trend:Decrease 23.15% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 58.76 (%).Trend:Increase 144.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 29.11 (%).Trend:Decrease 50.46% than previous quarter

Overall: increasing (21.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 69.21 (%).Trend:Decrease 31.29% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 178.9 (%).Trend:Increase 158.49% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 91.21 (%).Trend:Decrease 49.02% than previous quarter

Overall: increasing (31.79%). 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 -75.08 (%).Trend:Decrease 36.17% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -190.52 (%).Trend:Increase 153.76% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -92.15 (%).Trend:Decrease 51.63% than previous quarter

Overall: decreasing (22.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.55 (%).Trend:Increase 2.16% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.55 (%).Trend:Decrease 11.74% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.1 (%).Trend:Decrease 2.0% than previous quarter

Overall: decreasing (-13.5%). 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 -25.39 (%).Trend:Decrease 11.81% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -25.27 (%).Trend:Decrease 0.47% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -24.96 (%).Trend:Decrease 1.23% than previous quarter

Overall: increasing (-1.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.81 (USD).Trend:Increase 22.73% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 71.6% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.49 (USD).Trend:Increase 113.04% than previous quarter

Overall: decreasing (-39.51%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 indicates significant fluctuations in working capital efficiency. Liabilities on revenue decreased, then significantly increased, and then decreased again. Current assets on revenue showed a similar pattern of decrease, increase, then decrease. Cost efficiency displays a significant decrease in the ratio of retained earnings to revenue, with considerable fluctuations. The SG&A expense ratio shows a minor decrease overall. Investment efficiency demonstrates a small overall increase in retained earnings on assets, with fluctuations. Earnings per share decreased and then increased significantly.