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 37.0 (%).Trend:Decrease 35.33% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 94.62 (%).Trend:Increase 155.73% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 55.26 (%).Trend:Decrease 41.6% than previous quarter

Overall: increasing (49.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 77.96 (%).Trend:Decrease 31.82% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 207.53 (%).Trend:Increase 166.2% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 111.03 (%).Trend:Decrease 46.5% than previous quarter

Overall: increasing (42.42%). 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 1.93 (%).Trend:Decrease 594.87% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 9.5 (%).Trend:Increase 392.23% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 4.88 (%).Trend:Decrease 48.63% than previous quarter

Overall: increasing (152.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.4 (%).Trend:Decrease 1.9% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.91 (%).Trend:Decrease 5.64% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.47 (%).Trend:Decrease 1.77% than previous quarter

Overall: decreasing (-7.31%). 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 0.86 (%).Trend:Decrease 816.67% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 1.54 (%).Trend:Increase 79.07% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 1.53 (%).Trend:Decrease 0.65% than previous quarter

Overall: increasing (77.91%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.52 (USD).Trend:Increase 52.73% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 62.7% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.86 (USD).Trend:Increase 97.87% than previous quarter

Overall: decreasing (-26.19%). Fluctuation: **Significant** (high variation).



Key financial indicators from Q3 2021 to Q2 2022 show significant increases in Liabilities on Revenue, Current Assets on Revenue, and the Ratio of Retained Earnings to Revenue, despite substantial volatility.  The SG&A Expense Ratio decreased consistently. Retained Earnings on Assets also increased, but with volatility. Earnings per share shows a significant overall decrease, despite quarter-to-quarter fluctuation.  This indicates unstable performance requiring further investigation.