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 30.12 (%).Trend:Decrease 63.96% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 99.92 (%).Trend:Increase 231.74% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 61.58 (%).Trend:Decrease 38.37% than previous quarter

Overall: increasing (104.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 103.55 (%).Trend:Decrease 44.83% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 299.47 (%).Trend:Increase 189.2% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 149.28 (%).Trend:Decrease 50.15% than previous quarter

Overall: increasing (44.16%). 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 26.19 (%).Trend:Decrease 22.65% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 67.63 (%).Trend:Increase 158.23% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 36.17 (%).Trend:Decrease 46.52% than previous quarter

Overall: increasing (38.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.26 (%).Trend:Decrease 4.62% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.92 (%).Trend:Increase 20.02% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.65 (%).Trend:Decrease 10.7% than previous quarter

Overall: increasing (7.19%). 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 12.82 (%).Trend:Increase 32.57% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 8.61 (%).Trend:Decrease 32.84% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 9.4 (%).Trend:Increase 9.18% than previous quarter

Overall: decreasing (-26.68%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.79 (USD).Trend:Increase 54.31% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.09 (USD).Trend:Decrease 105.03% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.2 (USD).Trend:Decrease 322.22% than previous quarter

Overall: decreasing (-88.83%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022,  liabilities on revenue and current assets on revenue increased significantly (104.45% and 44.16% respectively), demonstrating high volatility. Ratio of retained earnings to revenue also increased (38.11%), showing considerable fluctuation.  The SG&A expense ratio showed a smaller increase (7.19%) with low variation.  However, retained earnings on assets decreased (-26.68%), and earnings per share decreased significantly (-88.83%), both with significant volatility.