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 41.75 (%).Trend:Decrease 34.55% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 125.49 (%).Trend:Increase 200.57% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.91 (%).Trend:Decrease 40.31% than previous quarter

Overall: increasing (79.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 57.1 (%).Trend:Decrease 30.02% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 157.54 (%).Trend:Increase 175.9% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 76.23 (%).Trend:Decrease 51.61% than previous quarter

Overall: increasing (33.5%). 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 77.12 (%).Trend:Decrease 31.99% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 218.41 (%).Trend:Increase 183.21% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 110.89 (%).Trend:Decrease 49.23% than previous quarter

Overall: increasing (43.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 30.1 (%).Trend:Increase 0.87% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 30.24 (%).Trend:Increase 0.47% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 31.01 (%).Trend:Increase 2.55% than previous quarter

Overall: increasing (3.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.5 (USD).Trend:Increase 48.51% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.44 (USD).Trend:Decrease 70.67% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.11 (USD).Trend:Increase 152.27% than previous quarter

Overall: decreasing (-26.0%). Fluctuation: **Significant** (high variation).



Financial analysis for Q3 2021 to Q2 2022 reveals significant fluctuation in key metrics.  Liabilities on revenue, current assets on revenue, and retained earnings/revenue ratios display high volatility. Cost efficiency, investment efficiency, retained earnings on assets, and earnings per share are also examined, highlighting significant variations, especially in earnings per share.