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 26.73 (%).Trend:Decrease 40.09% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 81.74 (%).Trend:Increase 205.8% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.96 (%).Trend:Decrease 59.68% than previous quarter

Overall: increasing (23.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 44.05 (%).Trend:Decrease 36.73% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 140.39 (%).Trend:Increase 218.71% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 75.75 (%).Trend:Decrease 46.04% than previous quarter

Overall: increasing (71.96%). 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 95.93 (%).Trend:Decrease 30.61% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 319.25 (%).Trend:Increase 232.79% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 166.97 (%).Trend:Decrease 47.7% than previous quarter

Overall: increasing (74.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 98.25 (%).Trend:Increase 5.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 102.06 (%).Trend:Increase 3.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 102.37 (%).Trend:Increase 0.3% than previous quarter

Overall: increasing (4.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.11 (USD).Trend:Increase 46.7% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.77 (USD).Trend:Decrease 75.24% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.45 (USD).Trend:Increase 88.31% than previous quarter

Overall: decreasing (-53.38%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows significant fluctuations across key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, demonstrates substantial increases and decreases.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also exhibits significant variation.  However, investment efficiency, as shown by retained earnings on assets, displays relatively stable growth.  Earnings per share, on the other hand, show a significant overall decrease.  These findings suggest volatile performance needing further analysis.