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 34.38 (%).Trend:Decrease 39.19% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 128.38 (%).Trend:Increase 273.41% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 63.62 (%).Trend:Decrease 50.44% than previous quarter

Overall: increasing (85.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 66.9 (%).Trend:Decrease 36.79% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 184.53 (%).Trend:Increase 175.83% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.3 (%).Trend:Decrease 47.81% than previous quarter

Overall: increasing (43.95%). 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 93.96 (%).Trend:Decrease 32.85% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 253.04 (%).Trend:Increase 169.31% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 128.24 (%).Trend:Decrease 49.32% than previous quarter

Overall: increasing (36.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.17 (%).Trend:Decrease 0.69% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.96 (%).Trend:Decrease 7.05% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.99 (%).Trend:Increase 0.19% than previous quarter

Overall: decreasing (-6.87%). 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 54.88 (%).Trend:Increase 3.18% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 53.04 (%).Trend:Decrease 3.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 53.85 (%).Trend:Increase 1.53% than previous quarter

Overall: decreasing (-1.88%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 12.16 (USD).Trend:Increase 48.11% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.79 (USD).Trend:Decrease 68.83% than previous quarter
Year 2022 Quarter 2: Earning Per Share 8.2 (USD).Trend:Increase 116.36% than previous quarter

Overall: decreasing (-32.57%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveals significant fluctuations in working capital efficiency. Liabilities and current assets on revenue increased overall but showed substantial variability.  The ratio of retained earnings to revenue also increased significantly, with high fluctuation.  The SG&A expense ratio decreased slightly, exhibiting low variation. Retained earnings on assets decreased slightly, showing minimal fluctuation, while earnings per share decreased overall with significant variability.