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 24.67 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 86.66 (%).Trend:Increase 251.28% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.53 (%).Trend:Decrease 50.92% than previous quarter

Overall: increasing (72.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 64.88 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 228.88 (%).Trend:Increase 252.77% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 120.32 (%).Trend:Decrease 47.43% than previous quarter

Overall: increasing (85.45%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.78 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.52 (%).Trend:Increase 8.8% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.8 (%).Trend:Decrease 3.35% than previous quarter

Overall: increasing (5.16%). 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
Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.25 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 69.6% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.65 (USD).Trend:Increase 334.21% than previous quarter

Overall: increasing (32.0%). Fluctuation: **Significant** (high variation).



The financial data for Q3 2021 to Q2 2022 reveals notable fluctuations in working capital efficiency (liabilities and current assets on revenue) and significant volatility in investment efficiency (earnings per share), impacting the overall performance.  Cost efficiency (SG&A expense ratio), however, demonstrates relative stability.  Analysts should further investigate the factors driving these fluctuations in working capital and earnings.