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 59.24 (%).Trend:Decrease 15.43% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 119.68 (%).Trend:Increase 102.03% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.01 (%).Trend:Decrease 38.16% than previous quarter

Overall: increasing (24.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 82.92 (%).Trend:Decrease 20.07% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 188.68 (%).Trend:Increase 127.54% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 107.05 (%).Trend:Decrease 43.26% than previous quarter

Overall: increasing (29.1%). 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 12.83 (%).Trend:Decrease 17.44% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 41.05 (%).Trend:Increase 219.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 23.45 (%).Trend:Decrease 42.87% than previous quarter

Overall: increasing (82.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 9.7 (%).Trend:Increase 14.52% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 13.01 (%).Trend:Increase 34.12% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 14.01 (%).Trend:Increase 7.69% than previous quarter

Overall: increasing (44.43%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.08 (USD).Trend:Increase 68.31% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 69.48% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.17 (USD).Trend:Increase 130.85% than previous quarter

Overall: decreasing (-29.55%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows significant fluctuations across key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, exhibits substantial volatility, increasing overall but with large quarter-to-quarter swings.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also displays high variation, trending upward but with significant fluctuations.  Investment efficiency, as indicated by retained earnings on assets, is increasing but with a more moderate fluctuation. Earnings per share are trending downward overall, but with considerable quarter-to-quarter variation.  The data requires further analysis to identify underlying causes for these significant fluctuations.