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 34.09 (%).Trend:Decrease 29.83% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 156.44 (%).Trend:Increase 358.9% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 83.29 (%).Trend:Decrease 46.76% than previous quarter

Overall: increasing (144.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 68.62 (%).Trend:Decrease 46.95% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 441.14 (%).Trend:Increase 542.87% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 212.34 (%).Trend:Decrease 51.87% than previous quarter

Overall: increasing (209.44%). 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 -184.88 (%).Trend:Decrease 34.18% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -705.44 (%).Trend:Increase 281.57% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -345.79 (%).Trend:Decrease 50.98% than previous quarter

Overall: decreasing (87.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.23 (%).Trend:Decrease 0.44% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.88 (%).Trend:Increase 5.79% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.73 (%).Trend:Decrease 1.26% than previous quarter

Overall: increasing (4.45%). 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 -49.75 (%).Trend:Increase 0.1% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -50.88 (%).Trend:Increase 2.27% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -51.32 (%).Trend:Increase 0.86% than previous quarter

Overall: decreasing (3.16%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 11.35 (USD).Trend:Increase 9.56% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.95 (USD).Trend:Decrease 91.63% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.51 (USD).Trend:Increase 164.21% than previous quarter

Overall: decreasing (-77.89%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 show substantial fluctuations in working capital efficiency. Liabilities on revenue increased drastically then decreased before rising again, while current assets on revenue also saw large increases and decreases. Cost efficiency metrics show a significant decline in the ratio of retained earnings to revenue, though with fluctuation. The selling, general, and administrative (SG&A) expense ratio demonstrates a slight overall increase with minimal fluctuation.  Investment efficiency shows a generally decreasing trend in retained earnings on assets with significant variations. Earnings per share decreased substantially from Q3 2021 to Q2 2022 with considerable fluctuation.