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 18.47 (%).Trend:Decrease 32.89% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 63.66 (%).Trend:Increase 244.67% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.59 (%).Trend:Decrease 48.81% than previous quarter

Overall: increasing (76.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 25.76 (%).Trend:Decrease 24.88% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 74.85 (%).Trend:Increase 190.57% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 40.45 (%).Trend:Decrease 45.96% than previous quarter

Overall: increasing (57.03%). 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 17.01 (%).Trend:Decrease 28.29% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 58.07 (%).Trend:Increase 241.39% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 30.43 (%).Trend:Decrease 47.6% than previous quarter

Overall: increasing (78.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.66 (%).Trend:Decrease 1.11% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.82 (%).Trend:Increase 0.6% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.0 (%).Trend:Decrease 3.06% than previous quarter

Overall: decreasing (-2.48%). 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 20.69 (%).Trend:Increase 5.94% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 23.8 (%).Trend:Increase 15.03% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 25.48 (%).Trend:Increase 7.06% than previous quarter

Overall: increasing (23.15%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue increased dramatically in Q1 2022, then decreased in Q2 2022, resulting in a net increase. Current assets on revenue also show significant fluctuations, increasing substantially in Q1 2022 before decreasing in Q2 2022.  Cost efficiency demonstrates a slight overall decrease in the SG&A expense ratio, with little fluctuation.  The ratio of retained earnings to revenue saw significant growth and subsequent decline, exhibiting substantial volatility.  Investment efficiency shows a moderately varied increase in retained earnings on assets.  Further analysis is required to determine if these fluctuations are sustainable or indicative of underlying issues.