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 32.03 (%).Trend:Decrease 33.74% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 115.45 (%).Trend:Increase 260.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 59.29 (%).Trend:Decrease 48.64% than previous quarter

Overall: increasing (85.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 49.21 (%).Trend:Decrease 40.12% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 152.3 (%).Trend:Increase 209.49% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 75.12 (%).Trend:Decrease 50.68% than previous quarter

Overall: increasing (52.65%). 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 20.37 (%).Trend:Decrease 28.55% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 76.24 (%).Trend:Increase 274.28% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 40.2 (%).Trend:Decrease 47.27% than previous quarter

Overall: increasing (97.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.46 (%).Trend:Increase 0.76% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.38 (%).Trend:Decrease 5.85% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.07 (%).Trend:Increase 3.97% than previous quarter

Overall: decreasing (-2.11%). 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 7.83 (%).Trend:Increase 7.26% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 9.08 (%).Trend:Increase 15.96% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 9.7 (%).Trend:Increase 6.83% than previous quarter

Overall: increasing (23.88%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 6.7 (USD).Trend:Increase 56.18% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.46 (USD).Trend:Decrease 63.28% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.91 (USD).Trend:Increase 99.59% than previous quarter

Overall: decreasing (-26.72%). Fluctuation: **Significant** (high variation).



Q3 2021 to Q2 2022 financial data show mixed trends. Working capital efficiency exhibits a substantial increase in liabilities then a decrease.  Current assets on revenue follow a similar pattern, with a large increase in the first quarter of 2022. Cost efficiency demonstrates a large rise in the ratio of retained earnings to revenue, with significant fluctuations throughout. SG&A expense ratio shows a slight decrease, while investment efficiency shows a steady increase in retained earnings on assets. Earnings per share decrease overall with significant volatility.  Overall, the data indicate substantial shifts in financial performance.