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 22.79 (%).Trend:Decrease 35.15% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 66.09 (%).Trend:Increase 190.0% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.9 (%).Trend:Decrease 47.19% than previous quarter

Overall: increasing (53.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 40.68 (%).Trend:Decrease 26.85% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 113.0 (%).Trend:Increase 177.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 59.88 (%).Trend:Decrease 47.01% than previous quarter

Overall: increasing (47.2%). 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 -18.95 (%).Trend:Decrease 37.33% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -40.7 (%).Trend:Increase 114.78% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -17.66 (%).Trend:Decrease 56.61% than previous quarter

Overall: increasing (-6.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.75 (%).Trend:Decrease 1.23% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.28 (%).Trend:Decrease 2.16% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.87 (%).Trend:Increase 2.77% than previous quarter

Overall: increasing (0.55%). 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 -21.52 (%).Trend:Decrease 15.34% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -17.74 (%).Trend:Decrease 17.57% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -14.62 (%).Trend:Decrease 17.59% than previous quarter

Overall: increasing (-32.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.73 (USD).Trend:Increase 43.14% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.48 (USD).Trend:Decrease 34.25% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 89.58% than previous quarter

Overall: increasing (24.66%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 is reviewed, with analysis of working capital efficiency, liabilities/assets related to revenue, cost efficiency, and crucial ratios.  Detailed data on liabilities/assets on revenue, retained earnings-to-revenue ratio, SG&A expense ratio, retained earnings on assets, and earnings per share, presented with percentage changes, is provided.  Fluctuations are significant across most of these metrics.