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 16.45 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 43.2 (%).Trend:Increase 162.61% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.23 (%).Trend:Decrease 43.91% than previous quarter

Overall: increasing (47.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 73.27 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 164.44 (%).Trend:Increase 124.43% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 94.66 (%).Trend:Decrease 42.43% than previous quarter

Overall: increasing (29.19%). 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 39.8 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 109.24 (%).Trend:Increase 174.47% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 62.2 (%).Trend:Decrease 43.06% than previous quarter

Overall: increasing (56.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.78 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.42 (%).Trend:Decrease 27.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.22 (%).Trend:Increase 4.12% than previous quarter

Overall: decreasing (-24.5%). Fluctuation: **Neutral** (moderate 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 33.33 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 40.53 (%).Trend:Increase 21.6% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 40.68 (%).Trend:Increase 0.37% than previous quarter

Overall: increasing (22.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.94 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.76 (USD).Trend:Decrease 19.15% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.43 (USD).Trend:Increase 88.16% than previous quarter

Overall: increasing (52.13%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2021 to Q2 2022, show significant fluctuations in various financial metrics.  Liabilities and current assets on revenue, the retained earnings ratio, and EPS show substantial variance. While the SG&A expense ratio slightly fluctuates, retained earnings on assets exhibit a steady growth trend. The report will need to exclude any zero values or outliers in order to focus on the most reliable insights from the data.