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 12.62 (%).Trend:Decrease 31.19% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 35.63 (%).Trend:Increase 182.33% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 20.13 (%).Trend:Decrease 43.5% than previous quarter

Overall: increasing (59.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 65.64 (%).Trend:Decrease 21.02% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 146.01 (%).Trend:Increase 122.44% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 84.47 (%).Trend:Decrease 42.15% than previous quarter

Overall: increasing (28.69%). 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 -1.25 (%).Trend:Decrease 80.62% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -35.89 (%).Trend:Increase 2771.2% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -8.05 (%).Trend:Decrease 77.57% than previous quarter

Overall: decreasing (544.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.03 (%).Trend:Increase 11.28% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.96 (%).Trend:Decrease 21.27% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.76 (%).Trend:Increase 20.2% than previous quarter

Overall: decreasing (-5.37%). Fluctuation: **Neutral** (moderate 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 -0.5 (%).Trend:Decrease 74.09% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -5.4 (%).Trend:Increase 980.0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -2.16 (%).Trend:Decrease 60.0% than previous quarter

Overall: decreasing (332.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 5.72 (USD).Trend:Increase 20.68% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.36 (USD).Trend:Decrease 58.74% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.09 (USD).Trend:Increase 73.31% than previous quarter

Overall: decreasing (-28.5%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows significant fluctuations in working capital efficiency metrics. Liabilities on revenue increased substantially in Q1 2022, then decreased in Q2 2022, while current assets on revenue followed a similar pattern of high growth in Q1 2022 followed by a decline in Q2 2022.  Cost efficiency metrics also exhibit considerable volatility, with the ratio of retained earnings to revenue experiencing dramatic changes across the three quarters.  SG&A expense ratio showed a decrease overall but with fluctuations.  Investment efficiency, as measured by retained earnings on assets, also displayed significant swings, mirroring the trends in cost efficiency.  Earning per share followed a similar volatile pattern. Overall, the financial performance appears highly dynamic and unpredictable.