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 24.46 (%).Trend:Decrease 26.81% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 73.92 (%).Trend:Increase 202.21% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.14 (%).Trend:Decrease 56.52% than previous quarter

Overall: increasing (31.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 34.32 (%).Trend:Decrease 24.27% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 95.25 (%).Trend:Increase 177.53% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 39.95 (%).Trend:Decrease 58.06% than previous quarter

Overall: increasing (16.4%). 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 25.97 (%).Trend:Decrease 25.37% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 60.74 (%).Trend:Increase 133.89% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 35.81 (%).Trend:Decrease 41.04% than previous quarter

Overall: increasing (37.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.76 (%).Trend:Increase 2.91% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.59 (%).Trend:Decrease 11.57% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.85 (%).Trend:Increase 1.57% than previous quarter

Overall: decreasing (-10.18%). 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 25.13 (%).Trend:Increase 9.02% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 29.03 (%).Trend:Increase 15.52% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 35.45 (%).Trend:Increase 22.12% than previous quarter

Overall: increasing (41.07%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.43 (USD).Trend:Increase 53.82% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.11 (USD).Trend:Decrease 29.8% than previous quarter
Year 2022 Quarter 2: Earning Per Share 5.9 (USD).Trend:Increase 89.71% than previous quarter

Overall: increasing (33.18%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2021 to Q2 2022 indicates significant fluctuations in working capital efficiency metrics. Liabilities and current assets on revenue exhibit substantial increases and decreases. Cost efficiency shows a notable overall increase in the ratio of retained earnings to revenue, but the fluctuation is substantial. The SG&A expense ratio displays a downward trend with low variation. Investment efficiency demonstrates a steady increase in retained earnings on assets with moderate variation. Earnings per share also show a substantial increase but high quarterly variation.