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 40.84 (%).Trend:Decrease 51.41% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 134.5 (%).Trend:Increase 229.33% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.19 (%).Trend:Decrease 57.48% than previous quarter

Overall: increasing (40.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 31.55 (%).Trend:Decrease 49.02% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 108.6 (%).Trend:Increase 244.22% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 46.74 (%).Trend:Decrease 56.96% than previous quarter

Overall: increasing (48.15%). 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 79.91 (%).Trend:Decrease 33.72% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 282.59 (%).Trend:Increase 253.64% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 120.98 (%).Trend:Decrease 57.19% than previous quarter

Overall: increasing (51.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.41 (%).Trend:Decrease 2.99% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.56 (%).Trend:Increase 25.23% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.51 (%).Trend:Decrease 11.93% than previous quarter

Overall: increasing (10.29%). Fluctuation: **Neutral** (moderate 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 26.75 (%).Trend:Increase 8.74% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 26.95 (%).Trend:Increase 0.75% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 27.14 (%).Trend:Increase 0.71% than previous quarter

Overall: increasing (1.46%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2022 demonstrate significant volatility in working capital, cost, and investment efficiency.  Liabilities and current assets on revenue show considerable increases and decreases. Cost efficiency, especially the ratio of retained earnings to revenue, displays substantial increases in Q1 2022 before diminishing.  Selling, general, and administrative (SG&A) expense ratio exhibits moderate increases and decreases.  Investment efficiency, measured by retained earnings on assets, maintains a slight upward trend. The significant fluctuations across the board demand careful examination of underlying factors and potential implications.