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 22.04 (%).Trend:Decrease 28.51% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 59.53 (%).Trend:Increase 170.1% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.49 (%).Trend:Decrease 48.78% than previous quarter

Overall: increasing (38.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 32.16 (%).Trend:Decrease 29.38% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 92.15 (%).Trend:Increase 186.54% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 48.46 (%).Trend:Decrease 47.41% than previous quarter

Overall: increasing (50.68%). 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 63.88 (%).Trend:Decrease 29.87% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 185.6 (%).Trend:Increase 190.54% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 90.76 (%).Trend:Decrease 51.1% than previous quarter

Overall: increasing (42.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.56 (%).Trend:Decrease 2.17% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.47 (%).Trend:Decrease 12.73% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.96 (%).Trend:Decrease 6.83% than previous quarter

Overall: decreasing (-18.69%). 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 36.99 (%).Trend:Increase 5.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 38.33 (%).Trend:Increase 3.62% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 34.11 (%).Trend:Decrease 11.01% than previous quarter

Overall: decreasing (-7.79%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 42.06% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.17 (USD).Trend:Decrease 61.51% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.41 (USD).Trend:Increase 105.98% than previous quarter

Overall: decreasing (-20.72%). Fluctuation: **Significant** (high variation).



Financial analysis for Q3 2021 to Q2 2022 shows significant fluctuations in key metrics.  Liabilities and current assets on revenue exhibit substantial increases and decreases across the quarters, impacting overall efficiency.  Cost efficiency, as measured by retained earnings ratios and SG&A expense ratios, also displays large swings.  Investment efficiency and earnings per share show varying trends, with considerable quarter-to-quarter volatility.