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 37.48 (%).Trend:Decrease 24.99% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 87.72 (%).Trend:Increase 134.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.35 (%).Trend:Decrease 34.62% than previous quarter

Overall: increasing (53.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 132.86 (%).Trend:Decrease 32.34% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 207.26 (%).Trend:Increase 56.0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 102.34 (%).Trend:Decrease 50.62% than previous quarter

Overall: decreasing (-22.97%). 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 63.5 (%).Trend:Decrease 35.28% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 103.49 (%).Trend:Increase 62.98% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 58.14 (%).Trend:Decrease 43.82% than previous quarter

Overall: decreasing (-8.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.56 (%).Trend:Increase 4.16% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.14 (%).Trend:Decrease 55.03% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.06 (%).Trend:Increase 62.28% than previous quarter

Overall: decreasing (-27.02%). 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 32.02 (%).Trend:Decrease 3.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 37.46 (%).Trend:Increase 16.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 28.94 (%).Trend:Decrease 22.74% than previous quarter

Overall: decreasing (-9.62%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.19 (USD).Trend:Decrease 179.17% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.47 (USD).Trend:Decrease 1926.32% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.71 (USD).Trend:Decrease 21.9% than previous quarter

Overall: increasing (-1526.32%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021-Q2 2022 financial data reveals significant fluctuations across key metrics. Liabilities on revenue increased overall but showed considerable volatility. Current assets on revenue decreased overall, also with high variation.  Ratio of retained earnings to revenue and SG&A expense ratio both decreased overall with significant fluctuations. Retained earnings on assets showed a slight overall decrease with moderate variation.  Earnings per share increased overall but exhibited extremely high variance.