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 43.37 (%).Trend:Decrease 31.11% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 105.94 (%).Trend:Increase 144.27% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.51 (%).Trend:Decrease 46.66% than previous quarter

Overall: increasing (30.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 79.21 (%).Trend:Decrease 31.15% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 164.18 (%).Trend:Increase 107.27% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 86.28 (%).Trend:Decrease 47.45% than previous quarter

Overall: increasing (8.93%). 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 35.36 (%).Trend:Decrease 28.77% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 97.97 (%).Trend:Increase 177.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 49.93 (%).Trend:Decrease 49.04% than previous quarter

Overall: increasing (41.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.63 (%).Trend:Decrease 2.79% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.57 (%).Trend:Decrease 2.32% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.59 (%).Trend:Increase 9.02% than previous quarter

Overall: increasing (6.49%). 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 24.08 (%).Trend:Increase 4.2% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 27.11 (%).Trend:Increase 12.58% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 26.65 (%).Trend:Decrease 1.7% than previous quarter

Overall: increasing (10.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 92.31% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 51.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.62 (USD).Trend:Increase 26.53% than previous quarter

Overall: decreasing (-38.0%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022, Liabilities on Revenue show a 30.3% overall increase despite significant quarter-to-quarter fluctuations. Current assets on revenue increased by 8.93%, also with significant volatility.  Ratio of retained earnings to revenue increased by 41.2% with high variability. SG&A expense ratio shows a small increase (6.49%) and little fluctuation.  Retained earnings on assets increased by 10.67% with low volatility.  Earnings per share decreased significantly (-38%), exhibiting considerable fluctuation.