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 29.45 (%).Trend:Decrease 31.03% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 92.2 (%).Trend:Increase 213.07% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.95 (%).Trend:Decrease 51.25% than previous quarter

Overall: increasing (52.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 37.89 (%).Trend:Decrease 32.45% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 101.99 (%).Trend:Increase 169.17% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 47.87 (%).Trend:Decrease 53.06% than previous quarter

Overall: increasing (26.34%). 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 16.78 (%).Trend:Decrease 35.63% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 41.76 (%).Trend:Increase 148.87% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 18.62 (%).Trend:Decrease 55.41% than previous quarter

Overall: increasing (10.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.47 (%).Trend:Increase 0.26% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.71 (%).Trend:Decrease 2.77% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.52 (%).Trend:Decrease 0.71% than previous quarter

Overall: decreasing (-3.46%). 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 21.53 (%).Trend:Decrease 5.2% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 18.76 (%).Trend:Decrease 12.87% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 17.37 (%).Trend:Decrease 7.41% than previous quarter

Overall: decreasing (-19.32%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 9.66 (USD).Trend:Increase 53.58% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.59 (USD).Trend:Decrease 62.84% than previous quarter
Year 2022 Quarter 2: Earning Per Share 7.5 (USD).Trend:Increase 108.91% than previous quarter

Overall: decreasing (-22.36%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021-Q2 2022 data reveals significant volatility in working capital efficiency, with both Liabilities on Revenue and Current Assets on Revenue showing overall increases despite fluctuations.  The Ratio of Retained Earnings to Revenue increased slightly amidst volatility, while SG&A Expense Ratio decreased.  Retained Earnings on Assets and Earnings Per Share, however, decreased notably.