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 15.83 (%).Trend:Decrease 27.29% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 49.06 (%).Trend:Increase 209.92% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 23.78 (%).Trend:Decrease 51.53% than previous quarter

Overall: increasing (50.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 34.16 (%).Trend:Decrease 28.6% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 99.31 (%).Trend:Increase 190.72% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 56.79 (%).Trend:Decrease 42.82% than previous quarter

Overall: increasing (66.25%). 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 331.68 (%).Trend:Decrease 33.2% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 966.23 (%).Trend:Increase 191.31% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 486.43 (%).Trend:Decrease 49.66% than previous quarter

Overall: increasing (46.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.94 (%).Trend:Increase 1.41% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.17 (%).Trend:Increase 1.78% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.93 (%).Trend:Decrease 1.82% than previous quarter

Overall: decreasing (-0.08%). 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 106.07 (%).Trend:Increase 0.12% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 109.13 (%).Trend:Increase 2.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 108.87 (%).Trend:Decrease 0.24% than previous quarter

Overall: increasing (2.64%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.57 (USD).Trend:Increase 58.59% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.6 (USD).Trend:Decrease 61.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.19 (USD).Trend:Increase 98.33% than previous quarter

Overall: decreasing (-24.2%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 show a mix of increasing and decreasing trends. Working capital efficiency (liabilities and current assets on revenue) demonstrate significant variation, while cost efficiency (ratio of retained earnings to revenue) is overall increasing with substantial variation. SG&A expense ratio is essentially flat, with little fluctuation.  Investment efficiency (retained earnings on assets) shows a slight increase overall. Earnings per share show a substantial decrease with significant fluctuation.