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 21.99 (%).Trend:Decrease 31.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 62.14 (%).Trend:Increase 182.58% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.22 (%).Trend:Decrease 48.15% than previous quarter

Overall: increasing (46.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 76.81 (%).Trend:Decrease 37.55% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 168.19 (%).Trend:Increase 118.97% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 83.75 (%).Trend:Decrease 50.21% than previous quarter

Overall: increasing (9.04%). 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 53.11 (%).Trend:Decrease 39.29% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 127.59 (%).Trend:Increase 140.24% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 60.29 (%).Trend:Decrease 52.75% than previous quarter

Overall: increasing (13.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.26 (%).Trend:Increase 1.13% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.38 (%).Trend:Decrease 14.06% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.35 (%).Trend:Decrease 0.56% than previous quarter

Overall: decreasing (-14.54%). 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 38.78 (%).Trend:Decrease 5.04% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 37.05 (%).Trend:Decrease 4.46% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 35.86 (%).Trend:Decrease 3.21% than previous quarter

Overall: decreasing (-7.53%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2022 reveal substantial variation in key metrics. Liabilities on revenue increased (46.52%) but with significant quarter-to-quarter fluctuations.  Current assets on revenue also increased (9.04%), exhibiting high volatility.  Cost efficiency, measured by the ratio of retained earnings to revenue, increased (13.52%) with significant variations.  However, the SG&A expense ratio decreased steadily (-14.54%) with limited fluctuations.  Investment efficiency decreased slightly (-7.53%) with minimal variation.