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 30.89 (%).Trend:Decrease 30.58% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 93.0 (%).Trend:Increase 201.07% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.44 (%).Trend:Decrease 54.37% than previous quarter

Overall: increasing (37.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 72.89 (%).Trend:Decrease 31.32% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 202.89 (%).Trend:Increase 178.35% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 100.44 (%).Trend:Decrease 50.5% than previous quarter

Overall: increasing (37.8%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.99 (%).Trend:Increase 2.48% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.95 (%).Trend:Decrease 8.67% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.72 (%).Trend:Decrease 2.1% than previous quarter

Overall: decreasing (-10.59%). 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
Earning Per Share


Financial review of three quarters (Q3 2021 - Q2 2022) indicates significant fluctuations in working capital efficiency.  Liabilities and current assets on revenue show substantial increases and decreases between quarters.  The cost efficiency, as measured by SG&A expense ratio, shows a consistent decrease. The overall trend in working capital efficiency is positive but volatile, while cost efficiency shows a notable and steady decline.