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 28.48 (%).Trend:Decrease 20.93% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 67.82 (%).Trend:Increase 138.13% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.56 (%).Trend:Decrease 54.94% than previous quarter

Overall: increasing (7.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 56.87 (%).Trend:Decrease 39.16% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 143.25 (%).Trend:Increase 151.89% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 67.91 (%).Trend:Decrease 52.59% than previous quarter

Overall: increasing (19.41%). 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 29.37 (%).Trend:Decrease 30.57% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 53.83 (%).Trend:Increase 83.28% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 27.45 (%).Trend:Decrease 49.01% than previous quarter

Overall: decreasing (-6.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.53 (%).Trend:Decrease 4.11% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.97 (%).Trend:Increase 6.74% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.48 (%).Trend:Decrease 7.03% than previous quarter

Overall: decreasing (-0.77%). 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 21.75 (%).Trend:Increase 2.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 15.88 (%).Trend:Decrease 26.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 17.01 (%).Trend:Increase 7.12% than previous quarter

Overall: decreasing (-21.79%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 8.17 (USD).Trend:Increase 41.59% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 94.49% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.47 (USD).Trend:Increase 226.67% than previous quarter

Overall: decreasing (-82.01%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2021 to Q2 2022 shows fluctuating trends across key metrics. Working capital efficiency metrics (liabilities and current assets on revenue) show significant increases, followed by decreases. Cost efficiency (retained earnings to revenue ratio) displays significant fluctuation and an overall slight decrease.  The SG&A expense ratio remains relatively stable with a slight decline.  Investment efficiency shows a decrease in retained earnings on assets with significant fluctuation. Earnings per share experience large increases and decreases throughout the period. These figures suggest potential financial instability.