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 24.76 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 161.7 (%).Trend:Increase 553.07% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 65.51 (%).Trend:Decrease 59.49% than previous quarter

Overall: increasing (164.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 53.16 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 405.05 (%).Trend:Increase 661.95% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 145.01 (%).Trend:Decrease 64.2% than previous quarter

Overall: increasing (172.78%). 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 40.38 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 268.16 (%).Trend:Increase 564.09% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 78.37 (%).Trend:Decrease 70.77% than previous quarter

Overall: increasing (94.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.91 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.23 (%).Trend:Increase 95.76% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.98 (%).Trend:Decrease 41.31% than previous quarter

Overall: increasing (14.88%). Fluctuation: **Significant** (high 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 36.59 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 28.95 (%).Trend:Decrease 20.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 28.33 (%).Trend:Decrease 2.14% than previous quarter

Overall: decreasing (-22.57%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 10.06 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.9 (USD).Trend:Decrease 108.95% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.08 (USD).Trend:Decrease 553.33% than previous quarter

Overall: decreasing (-59.44%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q2 2022 reveals significant fluctuations in various financial metrics. Liabilities and current assets on revenue, the ratio of retained earnings to revenue, and the SG&A expense ratio show substantial increases and decreases between quarters. Investment efficiency displays a moderate decline, while earnings per share show a significant decrease.  Overall trends for the financial areas are noted, along with the level of fluctuation for each category.