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 76.78 (%).Trend:Decrease 35.27% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 244.44 (%).Trend:Increase 218.36% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 101.4 (%).Trend:Decrease 58.52% than previous quarter

Overall: increasing (32.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 66.04 (%).Trend:Decrease 34.63% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 199.54 (%).Trend:Increase 202.15% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 81.45 (%).Trend:Decrease 59.18% than previous quarter

Overall: increasing (23.33%). 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 40.16 (%).Trend:Decrease 30.59% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 125.61 (%).Trend:Increase 212.77% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 62.53 (%).Trend:Decrease 50.22% than previous quarter

Overall: increasing (55.7%). 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 22.11 (%).Trend:Increase 5.34% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 24.08 (%).Trend:Increase 8.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 27.78 (%).Trend:Increase 15.37% than previous quarter

Overall: increasing (25.64%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.88 (USD).Trend:Increase 37.5% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 75.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.95 (USD).Trend:Increase 331.82% than previous quarter

Overall: increasing (7.95%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 reveals substantial volatility in several key areas. Liabilities and current assets on revenue experienced large increases in Q1 2022, followed by significant decreases in Q2 2022.  The ratio of retained earnings to revenue also fluctuated greatly.  Investment efficiency, measured by retained earnings on assets, exhibited a steady, though moderate, upward trend, while earnings per share showed substantial volatility, with a notable drop in Q1 2022. Further analysis is necessary to understand the factors driving these variations and assess their implications for future performance.