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 27.82 (%).Trend:Decrease 36.94% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 127.84 (%).Trend:Increase 359.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 58.15 (%).Trend:Decrease 54.51% than previous quarter

Overall: increasing (109.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 88.23 (%).Trend:Decrease 25.7% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 343.09 (%).Trend:Increase 288.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 179.39 (%).Trend:Decrease 47.71% than previous quarter

Overall: increasing (103.32%). 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 105.35 (%).Trend:Decrease 31.6% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 290.65 (%).Trend:Increase 175.89% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 158.38 (%).Trend:Decrease 45.51% than previous quarter

Overall: increasing (50.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 33.53 (%).Trend:Decrease 0.53% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 23.51 (%).Trend:Decrease 29.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 25.08 (%).Trend:Increase 6.68% than previous quarter

Overall: decreasing (-25.2%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.34 (USD).Trend:Increase 53.95% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.58 (USD).Trend:Decrease 75.21% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.39 (USD).Trend:Increase 312.07% than previous quarter

Overall: increasing (2.14%). Fluctuation: **Significant** (high variation).



Financial analysis for Q3 2021 to Q2 2022 reveals significant fluctuations in key metrics. Liabilities and current assets on revenue are increasing with notable volatility, showcasing erratic trends.  Cost efficiency and the ratio of retained earnings to revenue also exhibit substantial increases and decreases, highlighting the variability.  Retained earnings on assets are decreasing overall, although variations are moderate. Earnings per share, however, display substantial growth, but are equally prone to significant volatility. The analysis needs to focus on the actual data values and trends rather than simply the overall increases/decreases to understand the specifics.