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 20.87 (%).Trend:Decrease 17.41% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 71.7 (%).Trend:Increase 243.56% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 36.25 (%).Trend:Decrease 49.44% than previous quarter

Overall: increasing (73.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 94.02 (%).Trend:Decrease 31.72% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 270.94 (%).Trend:Increase 188.17% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 131.4 (%).Trend:Decrease 51.5% than previous quarter

Overall: increasing (39.76%). 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 21.78 (%).Trend:Decrease 28.4% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 70.64 (%).Trend:Increase 224.33% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 37.2 (%).Trend:Decrease 47.34% than previous quarter

Overall: increasing (70.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.36 (%).Trend:Decrease 0.55% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.27 (%).Trend:Decrease 14.55% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.36 (%).Trend:Increase 0.73% than previous quarter

Overall: decreasing (-13.93%). 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 12.21 (%).Trend:Increase 9.02% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 14.7 (%).Trend:Increase 20.39% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 16.13 (%).Trend:Increase 9.73% than previous quarter

Overall: increasing (32.1%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Analysis of Q3 2021 to Q2 2022 financial data indicates substantial volatility across various metrics.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all experienced significant fluctuations, highlighting potential instability.  Conversely, selling, general, and administrative (SG&A) expense ratios show a slight but steady decrease, and retained earnings on assets demonstrate a moderate increase.  The analysis focuses on key performance indicators and excludes outlier data.