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 26.18 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 81.41 (%).Trend:Increase 210.96% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 39.68 (%).Trend:Decrease 51.26% than previous quarter

Overall: increasing (51.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 20.47 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 84.06 (%).Trend:Increase 310.65% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 38.86 (%).Trend:Decrease 53.77% than previous quarter

Overall: increasing (89.84%). 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 28.76 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 88.74 (%).Trend:Increase 208.55% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 44.09 (%).Trend:Decrease 50.32% than previous quarter

Overall: increasing (53.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.6 (%).Trend:Decrease 100.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.27 (%).Trend:Increase 2.26% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.56 (%).Trend:Increase 0.96% than previous quarter

Overall: increasing (3.24%). 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 27.54 (%).Trend:Increase 12.45% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 24.6 (%).Trend:Decrease 10.68% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 26.54 (%).Trend:Increase 7.89% than previous quarter

Overall: decreasing (-3.63%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.58 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 74.14% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.35 (USD).Trend:Increase 133.33% than previous quarter

Overall: decreasing (-39.66%). Fluctuation: **Significant** (high variation).



Analysis of financial data (Q3 2021-Q2 2022) indicates significant fluctuations in key ratios: liabilities/revenue, current assets/revenue, and retained earnings/revenue.  The SG&A expense ratio and retained earnings on assets show little fluctuation. Earnings per share also shows significant fluctuation.