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 12.6 (%).Trend:Decrease 42.52% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 40.84 (%).Trend:Increase 224.13% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 21.6 (%).Trend:Decrease 47.11% than previous quarter

Overall: increasing (71.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 46.34 (%).Trend:Decrease 36.75% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 122.96 (%).Trend:Increase 165.34% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 61.27 (%).Trend:Decrease 50.17% than previous quarter

Overall: increasing (32.22%). 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 16.17 (%).Trend:Decrease 36.06% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 42.04 (%).Trend:Increase 159.99% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 19.99 (%).Trend:Decrease 52.45% than previous quarter

Overall: increasing (23.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Decrease 5.55% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.37 (%).Trend:Decrease 20.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.63 (%).Trend:Decrease 8.84% than previous quarter

Overall: decreasing (-27.68%). Fluctuation: **Neutral** (moderate 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 24.89 (%).Trend:Decrease 0.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 24.04 (%).Trend:Decrease 3.42% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 23.01 (%).Trend:Decrease 4.28% than previous quarter

Overall: decreasing (-7.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.58 (USD).Trend:Increase 26.09% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 74.14% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.24 (USD).Trend:Increase 60.0% than previous quarter

Overall: decreasing (-58.62%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021-Q2 2022 data reveals significant fluctuations in liabilities on revenue, current assets on revenue, and ratio of retained earnings to revenue, showing overall increases.  The SG&A expense ratio decreased. Retained earnings on assets decreased slightly.  Earnings per share showed significant fluctuation and overall decrease.