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 41.89 (%).Trend:Decrease 9.45% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 96.21 (%).Trend:Increase 129.67% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49.54 (%).Trend:Decrease 48.51% than previous quarter

Overall: increasing (18.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 51.93 (%).Trend:Decrease 19.33% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 125.21 (%).Trend:Increase 141.11% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 66.72 (%).Trend:Decrease 46.71% than previous quarter

Overall: increasing (28.48%). 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 29.69 (%).Trend:Decrease 17.07% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 131.66 (%).Trend:Increase 343.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 67.85 (%).Trend:Decrease 48.47% than previous quarter

Overall: increasing (128.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.66 (%).Trend:Increase 2.35% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.47 (%).Trend:Increase 2.73% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.69 (%).Trend:Decrease 2.56% than previous quarter

Overall: increasing (0.1%). 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 22.7 (%).Trend:Increase 15.17% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 31.87 (%).Trend:Increase 40.4% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 35.0 (%).Trend:Increase 9.82% than previous quarter

Overall: increasing (54.19%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.57 (USD).Trend:Increase 53.88% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 77.59% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.25 (USD).Trend:Increase 181.25% than previous quarter

Overall: decreasing (-36.97%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 data reveals significant fluctuations in liabilities and current assets on revenue, with overall increases. The ratio of retained earnings to revenue also increased significantly, while the SG&A expense ratio showed minimal change. Retained earnings on assets increased moderately, but earnings per share decreased significantly.  Data covers three quarters.