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 27.01 (%).Trend:Decrease 39.91% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 102.16 (%).Trend:Increase 278.23% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 53.23 (%).Trend:Decrease 47.9% than previous quarter

Overall: increasing (97.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 43.97 (%).Trend:Decrease 35.06% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 160.92 (%).Trend:Increase 265.98% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 82.18 (%).Trend:Decrease 48.93% than previous quarter

Overall: increasing (86.9%). 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 22.54 (%).Trend:Decrease 25.73% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 80.92 (%).Trend:Increase 259.01% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 40.19 (%).Trend:Decrease 50.33% than previous quarter

Overall: increasing (78.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.17 (%).Trend:Increase 1.49% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.13 (%).Trend:Increase 23.68% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.65 (%).Trend:Decrease 1.54% than previous quarter

Overall: increasing (21.77%). Fluctuation: **Neutral** (moderate 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 26.87 (%).Trend:Increase 12.29% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 26.4 (%).Trend:Decrease 1.75% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 25.74 (%).Trend:Decrease 2.5% than previous quarter

Overall: decreasing (-4.21%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.81 (USD).Trend:Increase 41.11% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 88.98% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.83 (USD).Trend:Increase 97.62% than previous quarter

Overall: decreasing (-78.22%). Fluctuation: **Significant** (high variation).



Analysis of financial data from Q3 2021 to Q2 2022 reveals significant fluctuations in working capital efficiency metrics (Liabilities on Revenue and Current Assets on Revenue), both showing overall increases despite large quarter-to-quarter variations.  Cost efficiency, as measured by the Ratio of Retained Earnings to Revenue, also demonstrates a substantial overall increase with significant fluctuation.  Conversely, the Selling, General & Administrative (SG&A) Expense Ratio shows a smaller overall increase with moderate variation. Investment efficiency metrics (Retained Earnings on Assets and Earnings Per Share) present contrasting trends; Retained Earnings on Assets decreased slightly with minimal variation, while Earnings Per Share significantly decreased with high variation.