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 47.65 (%).Trend:Decrease 36.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 133.29 (%).Trend:Increase 179.73% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 94.07 (%).Trend:Decrease 29.42% than previous quarter

Overall: increasing (97.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 59.3 (%).Trend:Decrease 36.35% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 184.72 (%).Trend:Increase 211.5% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.65 (%).Trend:Decrease 47.68% than previous quarter

Overall: increasing (62.98%). 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 -34.66 (%).Trend:Decrease 40.02% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -99.16 (%).Trend:Increase 186.09% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -43.97 (%).Trend:Decrease 55.66% than previous quarter

Overall: decreasing (26.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.42 (%).Trend:Decrease 3.21% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.69 (%).Trend:Increase 1.26% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.76 (%).Trend:Decrease 4.29% than previous quarter

Overall: decreasing (-3.08%). 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 -18.58 (%).Trend:Decrease 5.92% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -16.67 (%).Trend:Decrease 10.28% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -14.98 (%).Trend:Decrease 10.14% than previous quarter

Overall: increasing (-19.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.12 (USD).Trend:Increase 67.16% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 50.89% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.05 (USD).Trend:Increase 90.91% than previous quarter

Overall: decreasing (-6.25%). Fluctuation: **Significant** (high variation).



Financial reports for Q3 2021 to Q2 2022 highlight substantial fluctuations in financial indicators. Liabilities and current assets on revenue demonstrate considerable variations.  A negative trend is apparent in the ratio of retained earnings to revenue.  While the SG&A expense ratio exhibits less fluctuation, retained earnings on assets, and earnings per share show substantial changes quarter-to-quarter. The data suggests potential instability in financial performance requiring deeper investigation.