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 25.48 (%).Trend:Decrease 29.26% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 72.23 (%).Trend:Increase 183.48% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.14 (%).Trend:Decrease 55.5% than previous quarter

Overall: increasing (26.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 46.08 (%).Trend:Decrease 31.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 110.04 (%).Trend:Increase 138.8% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 57.05 (%).Trend:Decrease 48.16% than previous quarter

Overall: increasing (23.81%). 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 -59.04 (%).Trend:Decrease 30.52% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -162.19 (%).Trend:Increase 174.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -76.88 (%).Trend:Decrease 52.6% than previous quarter

Overall: decreasing (30.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.86 (%).Trend:Increase 0.08% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.08 (%).Trend:Decrease 13.84% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.41 (%).Trend:Increase 2.98% than previous quarter

Overall: decreasing (-11.28%). 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 -22.88 (%).Trend:Increase 2.23% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -24.25 (%).Trend:Increase 5.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -22.74 (%).Trend:Decrease 6.23% than previous quarter

Overall: increasing (-0.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.97 (USD).Trend:Increase 42.11% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.32 (USD).Trend:Decrease 55.56% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.59 (USD).Trend:Increase 96.21% than previous quarter

Overall: decreasing (-12.79%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q2 2022 reveals significant volatility. Liabilities on revenue increased 26.14% overall, but fluctuated wildly.  Current assets on revenue showed a similar 23.81% overall increase with high variation.  Retained earnings to revenue decreased by 30.22% overall, demonstrating significant fluctuation.  Conversely, SG&A expense ratio decreased slightly (-11.28%) with low variation.  Earnings per share experienced an overall decrease of 12.79% with high fluctuation.