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 20.17 (%).Trend:Decrease 10.47% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 46.65 (%).Trend:Increase 131.28% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 27.69 (%).Trend:Decrease 40.64% than previous quarter

Overall: increasing (37.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 62.84 (%).Trend:Decrease 18.79% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 161.51 (%).Trend:Increase 157.02% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 90.65 (%).Trend:Decrease 43.87% than previous quarter

Overall: increasing (44.26%). 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 58.3 (%).Trend:Decrease 35.22% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 174.44 (%).Trend:Increase 199.21% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 91.86 (%).Trend:Decrease 47.34% than previous quarter

Overall: increasing (57.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.69 (%).Trend:Decrease 3.58% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.8 (%).Trend:Decrease 9.18% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.0 (%).Trend:Increase 2.27% than previous quarter

Overall: decreasing (-7.12%). 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 21.93 (%).Trend:Decrease 5.47% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 24.19 (%).Trend:Increase 10.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 23.72 (%).Trend:Decrease 1.94% than previous quarter

Overall: increasing (8.16%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.11 (USD).Trend:Increase 38.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 69.37% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.35 (USD).Trend:Increase 2.94% than previous quarter

Overall: decreasing (-68.47%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 demonstrates considerable variation in key financial metrics. Working capital efficiency exhibits significant fluctuation in both liabilities and current assets on revenue.  Cost efficiency exhibits a similar pattern in the ratio of retained earnings to revenue, though the SG&A expense ratio displays smaller changes. Invest efficiency remains somewhat stable, while earning per share displays substantial variation.