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 27.28 (%).Trend:Decrease 34.88% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 85.37 (%).Trend:Increase 212.94% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 39.29 (%).Trend:Decrease 53.98% than previous quarter

Overall: increasing (44.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 62.24 (%).Trend:Decrease 37.6% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 202.7 (%).Trend:Increase 225.67% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 98.75 (%).Trend:Decrease 51.28% than previous quarter

Overall: increasing (58.66%). 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 27.91 (%).Trend:Decrease 33.45% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 95.19 (%).Trend:Increase 241.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 45.75 (%).Trend:Decrease 51.94% than previous quarter

Overall: increasing (63.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.52 (%).Trend:Decrease 5.23% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.25 (%).Trend:Decrease 0.98% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.19 (%).Trend:Decrease 7.56% than previous quarter

Overall: decreasing (-8.47%). 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 18.63 (%).Trend:Increase 7.19% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 20.93 (%).Trend:Increase 12.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 22.11 (%).Trend:Increase 5.64% than previous quarter

Overall: increasing (18.68%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.57 (USD).Trend:Increase 50.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 61.4% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.51 (USD).Trend:Increase 131.82% than previous quarter

Overall: decreasing (-10.53%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveals mixed trends. Working capital efficiency (liabilities and current assets on revenue) displays significant fluctuation. The ratio of retained earnings to revenue also exhibits high volatility.  However, the SG&A expense ratio shows a steady decrease. Investment efficiency (retained earnings on assets) shows a moderate increase.  Earnings per share shows a decrease initially, followed by an increase in the final quarter of the period, but is still lower than the previous year. These inconsistent trends require careful evaluation for determining overall financial health.