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 37.48 (%).Trend:Decrease 24.99% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 87.72 (%).Trend:Increase 134.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.35 (%).Trend:Decrease 34.62% than previous quarter

Overall: increasing (53.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 132.86 (%).Trend:Decrease 32.34% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 207.26 (%).Trend:Increase 56.0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 102.34 (%).Trend:Decrease 50.62% than previous quarter

Overall: decreasing (-22.97%). 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 63.5 (%).Trend:Decrease 35.28% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 103.49 (%).Trend:Increase 62.98% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 58.14 (%).Trend:Decrease 43.82% than previous quarter

Overall: decreasing (-8.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.56 (%).Trend:Increase 4.16% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.14 (%).Trend:Decrease 55.03% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.06 (%).Trend:Increase 62.28% than previous quarter

Overall: decreasing (-27.02%). Fluctuation: **Significant** (high 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 32.02 (%).Trend:Decrease 3.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 37.46 (%).Trend:Increase 16.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 28.94 (%).Trend:Decrease 22.74% than previous quarter

Overall: decreasing (-9.62%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -0.19 (USD).Trend:Decrease 179.17% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.47 (USD).Trend:Decrease 1926.32% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.71 (USD).Trend:Decrease 21.9% than previous quarter

Overall: increasing (-1526.32%). Fluctuation: **Significant** (high variation).



The provided data (Q3 2021-Q2 2022) shows significant fluctuations in several key financial metrics.  Liabilities on revenue increased overall (53.01%), while current assets decreased (-22.97%), both exhibiting substantial volatility.  The ratio of retained earnings to revenue and the SG&A expense ratio showed overall decreases (-8.44% and -27.02%, respectively) with significant fluctuation. Retained earnings on assets decreased slightly (-9.62%) with moderate fluctuation. Earnings per share showed a large increase, despite significant volatility.