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 39.2 (%).Trend:Decrease 29.08% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 118.84 (%).Trend:Increase 203.16% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.22 (%).Trend:Decrease 52.69% than previous quarter

Overall: increasing (43.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 73.0 (%).Trend:Decrease 15.45% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 206.32 (%).Trend:Increase 182.63% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 94.03 (%).Trend:Decrease 54.43% than previous quarter

Overall: increasing (28.81%). 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 17.92 (%).Trend:Decrease 21.16% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 91.19 (%).Trend:Increase 408.87% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 46.26 (%).Trend:Decrease 49.27% than previous quarter

Overall: increasing (158.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.88 (%).Trend:Decrease 3.06% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.91 (%).Trend:Decrease 13.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.32 (%).Trend:Decrease 4.57% than previous quarter

Overall: decreasing (-17.2%). 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 10.76 (%).Trend:Increase 20.09% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 17.54 (%).Trend:Increase 63.01% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 19.29 (%).Trend:Increase 9.98% than previous quarter

Overall: increasing (79.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.54 (USD).Trend:Increase 54.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.62 (USD).Trend:Increase 5.19% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.3 (USD).Trend:Increase 41.98% than previous quarter

Overall: increasing (49.35%). Fluctuation: **Neutral** (moderate variation).



Financial performance from Q3 2021 to Q2 2022 exhibits significant volatility. Liabilities on revenue increased by 43.42%, while current assets on revenue increased by 28.81%.  Cost efficiency demonstrates a steady decrease in the SG&A expense ratio (-17.2%).  Invest efficiency shows a notable increase in retained earnings on assets (79.28%), and earnings per share experienced a substantial rise (49.35%).