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 31.02 (%).Trend:Decrease 24.27% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 89.81 (%).Trend:Increase 189.52% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 41.16 (%).Trend:Decrease 54.17% than previous quarter

Overall: increasing (32.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 41.36 (%).Trend:Decrease 31.64% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 113.27 (%).Trend:Increase 173.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 49.52 (%).Trend:Decrease 56.28% than previous quarter

Overall: increasing (19.73%). 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 4.37 (%).Trend:Decrease 31.07% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 22.35 (%).Trend:Increase 411.44% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 11.32 (%).Trend:Decrease 49.35% than previous quarter

Overall: increasing (159.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.73 (%).Trend:Increase 2.19% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.33 (%).Trend:Increase 11.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.94 (%).Trend:Decrease 1.1% than previous quarter

Overall: increasing (10.12%). 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 4.02 (%).Trend:Increase 0.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 6.21 (%).Trend:Increase 54.48% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 6.57 (%).Trend:Increase 5.8% than previous quarter

Overall: increasing (63.43%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.31 (USD).Trend:Increase 4.87% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.24 (USD).Trend:Decrease 94.43% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.43 (USD).Trend:Increase 79.17% than previous quarter

Overall: decreasing (-90.02%). Fluctuation: **Significant** (high variation).



The three-quarter financial review (Q3 2021-Q2 2022) highlights significant volatility across key metrics.  Working capital efficiency shows substantial fluctuations in liabilities and current assets relative to revenue.  Cost efficiency, particularly retained earnings relative to revenue, experienced dramatic increases and decreases.  Conversely, SG&A expenses showed only minor increases.  Investment efficiency, as measured by retained earnings on assets, demonstrated a consistent upward trend, while earnings per share experienced a sharp decline.  Overall, the data suggests inconsistent performance and requires further investigation.