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 31.0 (%).Trend:Decrease 33.93% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 76.51 (%).Trend:Increase 146.81% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 41.4 (%).Trend:Decrease 45.89% than previous quarter

Overall: increasing (33.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 16.04 (%).Trend:Decrease 38.14% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 50.46 (%).Trend:Increase 214.59% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 22.67 (%).Trend:Decrease 55.07% than previous quarter

Overall: increasing (41.33%). 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 -55.04 (%).Trend:Decrease 40.3% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -91.74 (%).Trend:Increase 66.68% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -32.82 (%).Trend:Decrease 64.22% than previous quarter

Overall: increasing (-40.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -38.9 (%).Trend:Decrease 5.47% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -23.56 (%).Trend:Decrease 39.43% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -18.22 (%).Trend:Decrease 22.67% than previous quarter

Overall: increasing (-53.16%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.53 (USD).Trend:Increase 55.88% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.35 (USD).Trend:Decrease 33.96% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 102.86% than previous quarter

Overall: increasing (33.96%). Fluctuation: **Significant** (high variation).



Financial analysis for Q3 2021 to Q2 2022 highlights significant fluctuations across various metrics. Working capital efficiency, as measured by liabilities and current assets on revenue, shows pronounced increases and decreases.  Cost efficiency, indicated by the ratio of retained earnings to revenue, also exhibits considerable volatility.  Investment efficiency, as measured by retained earnings on assets, displays a downward trend with significant variation. Earnings per share show a mix of increases and decreases, with a volatile overall trend.