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 20.0 (%).Trend:Decrease 31.3% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 58.76 (%).Trend:Increase 193.8% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.33 (%).Trend:Decrease 48.38% than previous quarter

Overall: increasing (51.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 91.27 (%).Trend:Decrease 37.89% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 304.31 (%).Trend:Increase 233.42% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 155.87 (%).Trend:Decrease 48.78% than previous quarter

Overall: increasing (70.78%). 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 84.78 (%).Trend:Decrease 29.36% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 285.98 (%).Trend:Increase 237.32% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 148.64 (%).Trend:Decrease 48.02% than previous quarter

Overall: increasing (75.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.22 (%).Trend:Decrease 1.12% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.4 (%).Trend:Decrease 6.2% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.81 (%).Trend:Increase 3.31% than previous quarter

Overall: decreasing (-3.1%). 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 42.44 (%).Trend:Increase 3.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 45.64 (%).Trend:Increase 7.54% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 47.17 (%).Trend:Increase 3.35% than previous quarter

Overall: increasing (11.15%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 7.24 (USD).Trend:Increase 48.97% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.58 (USD).Trend:Decrease 64.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.9 (USD).Trend:Increase 89.92% than previous quarter

Overall: decreasing (-32.32%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 indicates a volatile period for the company.  Working capital efficiency, reflected in liabilities and current assets on revenue, fluctuates greatly, with sizable increases and decreases.  Cost efficiency, evidenced by the SG&A expense ratio, shows a gradual downward trend.  Investment efficiency (retained earnings on assets) remains relatively consistent.  Earnings per share, however, are characterized by substantial swings in quarterly performance, alternating between increases and decreases.