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 31.66 (%).Trend:Decrease 37.18% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 82.13 (%).Trend:Increase 159.41% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 40.26 (%).Trend:Decrease 50.98% than previous quarter

Overall: increasing (27.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 28.43 (%).Trend:Decrease 33.56% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 88.06 (%).Trend:Increase 209.74% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 46.82 (%).Trend:Decrease 46.83% than previous quarter

Overall: increasing (64.69%). 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 198.04 (%).Trend:Decrease 36.3% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 448.83 (%).Trend:Increase 126.64% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 204.98 (%).Trend:Decrease 54.33% than previous quarter

Overall: increasing (3.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.61 (%).Trend:Decrease 6.48% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.75 (%).Trend:Decrease 23.82% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.48 (%).Trend:Decrease 9.82% than previous quarter

Overall: decreasing (-31.3%). Fluctuation: **Neutral** (moderate 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 114.93 (%).Trend:Increase 0.97% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 111.0 (%).Trend:Decrease 3.42% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 110.91 (%).Trend:Decrease 0.08% than previous quarter

Overall: decreasing (-3.5%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.31 (USD).Trend:Increase 90.23% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.28 (USD).Trend:Decrease 61.33% than previous quarter
Year 2022 Quarter 2: Earning Per Share 5.49 (USD).Trend:Increase 328.91% than previous quarter

Overall: increasing (65.86%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveal significant fluctuations in various metrics.  Liabilities and current assets on revenue show substantial changes, both increasing and decreasing. Cost efficiency, the ratio of retained earnings to revenue, and SG&A expenses demonstrate alternating trends.  Investment efficiency, retained earnings on assets, and earnings per share also display substantial variations.  The analysis must carefully evaluate these trends, factoring out outliers or zero data points.