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 26.99 (%).Trend:Decrease 27.74% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 91.05 (%).Trend:Increase 237.35% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 45.27 (%).Trend:Decrease 50.28% than previous quarter

Overall: increasing (67.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 71.9 (%).Trend:Decrease 28.67% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 225.09 (%).Trend:Increase 213.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 112.18 (%).Trend:Decrease 50.16% than previous quarter

Overall: increasing (56.02%). 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 68.45 (%).Trend:Decrease 28.44% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 215.93 (%).Trend:Increase 215.46% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 110.72 (%).Trend:Decrease 48.72% than previous quarter

Overall: increasing (61.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.41 (%).Trend:Increase 3.58% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.95 (%).Trend:Increase 5.19% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.59 (%).Trend:Increase 5.84% than previous quarter

Overall: increasing (11.34%). 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 57.86 (%).Trend:Increase 1.87% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 59.76 (%).Trend:Increase 3.28% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 61.77 (%).Trend:Increase 3.36% than previous quarter

Overall: increasing (6.76%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.22 (USD).Trend:Increase 26.86% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.36 (USD).Trend:Decrease 83.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.57 (USD).Trend:Increase 58.33% than previous quarter

Overall: decreasing (-74.32%). Fluctuation: **Significant** (high variation).



Q3 2021 to Q2 2022 financial data reveals significant increases in working capital efficiency, with liabilities on revenue (67.73%) and current assets on revenue (56.02%) both showing substantial increases, though with high variation.  Cost efficiency, represented by the ratio of retained earnings to revenue, also shows a considerable rise (61.75%), despite significant quarterly shifts. SG&A expense ratio shows a relatively steady upward trend (11.34%), while investment efficiency demonstrates a more consistent increase (6.76%). However, earnings per share show a substantial decrease (-74.32%).