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 69.43 (%).Trend:Decrease 36.39% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 195.78 (%).Trend:Increase 181.98% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 96.79 (%).Trend:Decrease 50.56% than previous quarter

Overall: increasing (39.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 130.09 (%).Trend:Decrease 32.67% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 236.42 (%).Trend:Increase 81.74% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 121.18 (%).Trend:Decrease 48.74% than previous quarter

Overall: decreasing (-6.85%). 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 21.33 (%).Trend:Decrease 13.78% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 64.63 (%).Trend:Increase 203.0% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 31.97 (%).Trend:Decrease 50.53% than previous quarter

Overall: increasing (49.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 6.54 (%).Trend:Increase 34.57% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 6.92 (%).Trend:Increase 5.81% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 6.93 (%).Trend:Increase 0.14% than previous quarter

Overall: increasing (5.96%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial analysis from Q3 2021 to Q2 2022 examines working capital efficiency, liabilities/revenue, current assets/revenue, cost efficiency, return on investment, profitability ratios, and retained earnings on assets. Liabilities and current assets on revenue show significant fluctuations, while the ratio of retained earnings to revenue shows a substantial increase.  Retained earnings on assets exhibit a steady upward trend.  Fluctuations and outliers require careful consideration in identifying key performance indicators.