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 28.36 (%).Trend:Decrease 1.97% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 71.69 (%).Trend:Increase 152.79% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.35 (%).Trend:Decrease 38.14% than previous quarter

Overall: increasing (56.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 63.74 (%).Trend:Decrease 21.96% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 197.74 (%).Trend:Increase 210.23% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 93.23 (%).Trend:Decrease 52.85% than previous quarter

Overall: increasing (46.27%). 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 12.79 (%).Trend:Decrease 32.33% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 40.18 (%).Trend:Increase 214.15% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 17.98 (%).Trend:Decrease 55.25% than previous quarter

Overall: increasing (40.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.31 (%).Trend:Decrease 4.61% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.83 (%).Trend:Increase 36.05% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.3 (%).Trend:Decrease 26.55% than previous quarter

Overall: decreasing (-0.07%). 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 8.28 (%).Trend:Decrease 4.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 7.49 (%).Trend:Decrease 9.54% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.51 (%).Trend:Increase 13.62% than previous quarter

Overall: increasing (2.78%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.94 (USD).Trend:Increase 46.87% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.18 (USD).Trend:Decrease 119.15% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.59 (USD).Trend:Decrease 427.78% than previous quarter

Overall: decreasing (-37.23%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 displays significant fluctuation.  Liabilities on revenue increases substantially, while current assets on revenue show a substantial increase. The ratio of retained earnings to revenue rises significantly.  Selling, General & Administrative (SG&A) expense ratio demonstrates a minimal decrease.  Investment efficiency (retained earnings on assets) increases marginally. Earnings per share shows a significant decrease.