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 16.73 (%).Trend:Decrease 25.45% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 52.34 (%).Trend:Increase 212.85% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22.89 (%).Trend:Decrease 56.27% than previous quarter

Overall: increasing (36.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 22.98 (%).Trend:Decrease 34.4% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 87.15 (%).Trend:Increase 279.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 39.42 (%).Trend:Decrease 54.77% than previous quarter

Overall: increasing (71.54%). 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 -2.85 (%).Trend:Decrease 57.9% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 0.23 (%).Trend:Decrease 108.07% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 1.48 (%).Trend:Increase 543.48% than previous quarter

Overall: increasing (-151.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.43 (%).Trend:Decrease 2.85% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.09 (%).Trend:Decrease 7.67% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.01 (%).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (-9.48%). 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 -1.95 (%).Trend:Decrease 36.48% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 0.06 (%).Trend:Decrease 103.08% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 0.83 (%).Trend:Increase 1283.33% than previous quarter

Overall: increasing (-142.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.37 (USD).Trend:Increase 311.11% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.35 (USD).Trend:Decrease 5.41% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.57 (USD).Trend:Increase 62.86% than previous quarter

Overall: increasing (54.05%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant quarterly fluctuations. Liabilities on revenue increased dramatically in Q1 2022, then decreased substantially in Q2 and Q3. Current assets on revenue also increased significantly in Q1, then decreased in Q2 and Q3. Cost efficiency exhibits a significant increase in the ratio of retained earnings to revenue, with substantial variation. SG&A expense ratio shows a stable decline. Investment efficiency shows substantial volatility, increasing dramatically from Q2 to Q3 2022. Earnings per share shows a clear, steady increase across the three quarters.  Overall, the financials suggest a highly volatile period, with some metrics improving and others declining.