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 24.39 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 65.48 (%).Trend:Increase 168.47% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.4 (%).Trend:Decrease 48.99% than previous quarter

Overall: increasing (36.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 35.3 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 76.31 (%).Trend:Increase 116.18% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 39.34 (%).Trend:Decrease 48.45% than previous quarter

Overall: increasing (11.44%). 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 18.95 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 48.66 (%).Trend:Increase 156.78% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 25.5 (%).Trend:Decrease 47.6% than previous quarter

Overall: increasing (34.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.88 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.91 (%).Trend:Decrease 33.42% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.08 (%).Trend:Increase 2.15% than previous quarter

Overall: decreasing (-31.99%). 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 22.04 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 20.91 (%).Trend:Decrease 5.13% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 21.32 (%).Trend:Increase 1.96% than previous quarter

Overall: decreasing (-3.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.37 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.12 (USD).Trend:Decrease 18.25% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.85 (USD).Trend:Increase 65.18% than previous quarter

Overall: increasing (35.04%). Fluctuation: **Significant** (high variation).



This financial summary analyzes working capital efficiency, liabilities and current assets on revenue, cost efficiency through retained earnings/revenue and SG&A ratios, investment efficiency through return on assets, and earnings per share, all for Q3 2021 to Q2 2022.  Significant fluctuations are apparent in liabilities/assets on revenue and retained earnings/revenue ratios, with less fluctuation in SG&A and return on assets.  The review should exclude erroneous data and outliers to concentrate on the essential financial trends.