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 20.0 (%).Trend:Decrease 31.3% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 58.76 (%).Trend:Increase 193.8% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.33 (%).Trend:Decrease 48.38% than previous quarter

Overall: increasing (51.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 91.27 (%).Trend:Decrease 37.89% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 304.31 (%).Trend:Increase 233.42% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 155.87 (%).Trend:Decrease 48.78% than previous quarter

Overall: increasing (70.78%). 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 84.78 (%).Trend:Decrease 29.36% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 285.98 (%).Trend:Increase 237.32% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 148.64 (%).Trend:Decrease 48.02% than previous quarter

Overall: increasing (75.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.22 (%).Trend:Decrease 1.12% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.4 (%).Trend:Decrease 6.2% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.81 (%).Trend:Increase 3.31% than previous quarter

Overall: decreasing (-3.1%). 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 42.44 (%).Trend:Increase 3.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 45.64 (%).Trend:Increase 7.54% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 47.17 (%).Trend:Increase 3.35% than previous quarter

Overall: increasing (11.15%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 7.24 (USD).Trend:Increase 48.97% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.58 (USD).Trend:Decrease 64.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.9 (USD).Trend:Increase 89.92% than previous quarter

Overall: decreasing (-32.32%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2021 to Q2 2022 shows mixed results.  Working capital efficiency, as measured by liabilities and current assets on revenue, demonstrates substantial fluctuations, increasing overall but varying significantly quarter-to-quarter.  Cost efficiency, with the SG&A expense ratio, exhibits a slight downward trend, implying improved cost management. Investment efficiency, as measured by retained earnings on assets, shows a steady upward trajectory. Earnings per share, however, exhibits significant volatility, with substantial increases and decreases.