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 32.44 (%).Trend:Decrease 41.01% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 106.48 (%).Trend:Increase 228.24% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 51.79 (%).Trend:Decrease 51.36% than previous quarter

Overall: increasing (59.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 28.27 (%).Trend:Decrease 45.42% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 86.75 (%).Trend:Increase 206.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 43.89 (%).Trend:Decrease 49.41% than previous quarter

Overall: increasing (55.25%). 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 -5.45 (%).Trend:Decrease 44.84% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -10.43 (%).Trend:Increase 91.38% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -5.54 (%).Trend:Decrease 46.88% than previous quarter

Overall: decreasing (1.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.01 (%).Trend:Increase 3.13% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.13 (%).Trend:Increase 0.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.4 (%).Trend:Increase 9.03% than previous quarter

Overall: increasing (9.56%). 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 -1.6 (%).Trend:Decrease 16.67% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -1.0 (%).Trend:Decrease 37.5% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.05 (%).Trend:Increase 5.0% than previous quarter

Overall: increasing (-34.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.09 (USD).Trend:Increase 36.6% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.57 (USD).Trend:Decrease 72.73% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.48 (USD).Trend:Decrease 15.79% than previous quarter

Overall: decreasing (-77.03%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveals significant volatility in working capital efficiency. Liabilities and current assets on revenue saw large increases in Q1 2022, followed by substantial decreases. Cost efficiency demonstrates a generally declining trend in the retained earnings-to-revenue ratio, although with considerable fluctuation.  The SG&A expense ratio trended upward. Investment efficiency shows considerable variation in retained earnings on assets. Earnings per share also experienced a significant decline overall.  The substantial volatility demands close monitoring and financial strategy adjustments.