Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 49.23 (%).Trend:Increase 186.89% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 21.2 (%).Trend:Decrease 56.94% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 16.52 (%).Trend:Decrease 22.08% than previous quarter

Overall: decreasing (-66.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 94.16 (%).Trend:Increase 184.9% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 40.52 (%).Trend:Decrease 56.97% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 31.59 (%).Trend:Decrease 22.04% than previous quarter

Overall: decreasing (-66.45%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -50.32 (%).Trend:Increase 145.34% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -24.68 (%).Trend:Decrease 50.95% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -14.84 (%).Trend:Decrease 39.87% than previous quarter

Overall: increasing (-70.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.26 (%).Trend:Increase 12.37% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.99 (%).Trend:Decrease 5.71% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.09 (%).Trend:Increase 0.48% than previous quarter

Overall: decreasing (-5.26%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets -8.58 (%).Trend:Decrease 15.55% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -8.98 (%).Trend:Increase 4.66% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -8.07 (%).Trend:Decrease 10.13% than previous quarter

Overall: increasing (-5.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 1.25 (USD).Trend:Decrease 74.95% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.98 (USD).Trend:Increase 58.4% than previous quarter
Year 2022 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 1.01% than previous quarter

Overall: increasing (60.0%). Fluctuation: **Neutral** (moderate variation).



Analysis of Q2 2021 to Q1 2022 financial data shows substantial fluctuations in key metrics. Liabilities on revenue initially decreased significantly, then saw a substantial increase. Current assets on revenue also followed a trend of initial decrease and then a significant increase. Cost efficiency (ratio of retained earnings to revenue) decreased overall. Selling, general, and administrative expenses (SG&A) show moderate change. Investment efficiency exhibits considerable fluctuation in retained earnings on assets. Earnings per share demonstrate a substantial decline overall. Overall, these results indicate large variations in performance, needing a deeper analysis of underlying causes.