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 31.29 (%).Trend:Decrease 30.4% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 87.39 (%).Trend:Increase 179.29% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.54 (%).Trend:Decrease 51.32% than previous quarter

Overall: increasing (35.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 64.63 (%).Trend:Decrease 32.59% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 198.6 (%).Trend:Increase 207.29% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 97.77 (%).Trend:Decrease 50.77% than previous quarter

Overall: increasing (51.28%). 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 47.84 (%).Trend:Decrease 30.46% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 141.6 (%).Trend:Increase 195.99% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 70.4 (%).Trend:Decrease 50.28% than previous quarter

Overall: increasing (47.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.9 (%).Trend:Increase 0.58% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.22 (%).Trend:Decrease 2.44% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.05 (%).Trend:Decrease 0.62% than previous quarter

Overall: decreasing (-3.05%). 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 34.29 (%).Trend:Increase 5.06% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 34.46 (%).Trend:Increase 0.5% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 36.02 (%).Trend:Increase 4.53% than previous quarter

Overall: increasing (5.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.72 (USD).Trend:Increase 58.97% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.62 (USD).Trend:Decrease 56.45% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.7 (USD).Trend:Increase 128.4% than previous quarter

Overall: decreasing (-0.54%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q2 2022 financial data reveals significant volatility in working capital efficiency, liabilities/current assets, and retained earnings ratios.  Cost efficiency (SG&A) shows less variation.  Retained earnings on assets and earnings per share demonstrate substantial swings.  Important trends will be highlighted after excluding outliers and errors.