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 57.61 (%).Trend:Decrease 29.68% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 149.74 (%).Trend:Increase 159.92% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 88.45 (%).Trend:Decrease 40.93% than previous quarter

Overall: increasing (53.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 71.63 (%).Trend:Decrease 31.16% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 179.53 (%).Trend:Increase 150.64% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 102.38 (%).Trend:Decrease 42.97% than previous quarter

Overall: increasing (42.93%). 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 53.33 (%).Trend:Decrease 28.82% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 137.9 (%).Trend:Increase 158.58% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 77.93 (%).Trend:Decrease 43.49% than previous quarter

Overall: increasing (46.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.4 (%).Trend:Decrease 0.03% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.62 (%).Trend:Increase 6.1% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.87 (%).Trend:Decrease 1.94% than previous quarter

Overall: increasing (4.04%). 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 38.66 (%).Trend:Increase 2.17% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 38.77 (%).Trend:Increase 0.28% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 38.78 (%).Trend:Increase 0.03% than previous quarter

Overall: increasing (0.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 8.28 (USD).Trend:Increase 48.12% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.28 (USD).Trend:Decrease 72.46% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.67 (USD).Trend:Increase 104.82% than previous quarter

Overall: decreasing (-43.6%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 reveals significant fluctuations. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased considerably.  The SG&A expense ratio and retained earnings on assets showed minor increases. Earnings per share, however, decreased significantly.