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 18.14 (%).Trend:Decrease 26.62% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 70.37 (%).Trend:Increase 287.93% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 28.48 (%).Trend:Decrease 59.53% than previous quarter

Overall: increasing (57.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 49.15 (%).Trend:Decrease 23.24% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 170.04 (%).Trend:Increase 245.96% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 75.51 (%).Trend:Decrease 55.59% than previous quarter

Overall: increasing (53.63%). 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 -4.29 (%).Trend:Decrease 77.53% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 12.62 (%).Trend:Decrease 394.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -0.49 (%).Trend:Decrease 103.88% than previous quarter

Overall: increasing (-88.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.57 (%).Trend:Increase 4.9% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.42 (%).Trend:Increase 33.07% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.61 (%).Trend:Increase 5.56% than previous quarter

Overall: increasing (40.47%). 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 -6.83 (%).Trend:Decrease 70.67% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 5.8 (%).Trend:Decrease 184.92% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -0.49 (%).Trend:Decrease 108.45% than previous quarter

Overall: increasing (-92.83%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 7.33 (USD).Trend:Increase 46.6% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.11 (USD).Trend:Decrease 71.21% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.78 (USD).Trend:Increase 79.15% than previous quarter

Overall: decreasing (-48.43%). Fluctuation: **Significant** (high variation).



The financial data from Q3 2021 to Q2 2022 show significant fluctuations. Liabilities on revenue increased by 57%, and current assets on revenue increased by 53.63%, both exhibiting high variability.  The ratio of retained earnings to revenue increased significantly (-88.58%), while the SG&A expense ratio showed a moderate increase (40.47%). Retained earnings on assets also increased significantly (-92.83%), while earnings per share decreased significantly (-48.43%).