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 31.02 (%).Trend:Decrease 24.27% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 89.81 (%).Trend:Increase 189.52% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 41.16 (%).Trend:Decrease 54.17% than previous quarter

Overall: increasing (32.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 41.36 (%).Trend:Decrease 31.64% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 113.27 (%).Trend:Increase 173.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 49.52 (%).Trend:Decrease 56.28% than previous quarter

Overall: increasing (19.73%). 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 4.37 (%).Trend:Decrease 31.07% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 22.35 (%).Trend:Increase 411.44% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 11.32 (%).Trend:Decrease 49.35% than previous quarter

Overall: increasing (159.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.73 (%).Trend:Increase 2.19% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.33 (%).Trend:Increase 11.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.94 (%).Trend:Decrease 1.1% than previous quarter

Overall: increasing (10.12%). 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 4.02 (%).Trend:Increase 0.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 6.21 (%).Trend:Increase 54.48% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 6.57 (%).Trend:Increase 5.8% than previous quarter

Overall: increasing (63.43%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.31 (USD).Trend:Increase 4.87% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.24 (USD).Trend:Decrease 94.43% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.43 (USD).Trend:Increase 79.17% than previous quarter

Overall: decreasing (-90.02%). Fluctuation: **Significant** (high variation).



Analysis of financial data from Q3 2021 to Q2 2022 reveals significant fluctuations in working capital efficiency metrics.  Liabilities on revenue and current assets on revenue show overall increases but with substantial quarter-to-quarter variations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also increased significantly, exhibiting high fluctuation.  In contrast, the SG&A expense ratio showed a small overall increase with low variation. Investment efficiency, indicated by retained earnings on assets, demonstrates a steady increase with moderate fluctuation.  Earnings per share decreased significantly, exhibiting high volatility.