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 30.7 (%).Trend:Decrease 22.55% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 94.8 (%).Trend:Increase 208.79% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.41 (%).Trend:Decrease 53.15% than previous quarter

Overall: increasing (44.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 68.81 (%).Trend:Decrease 35.79% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 227.09 (%).Trend:Increase 230.02% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 108.24 (%).Trend:Decrease 52.34% than previous quarter

Overall: increasing (57.3%). 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 -20.89 (%).Trend:Decrease 54.48% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -11.3 (%).Trend:Decrease 45.91% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1.75 (%).Trend:Decrease 84.51% than previous quarter

Overall: increasing (-91.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.92 (%).Trend:Decrease 1.44% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.14 (%).Trend:Increase 13.68% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.56 (%).Trend:Decrease 5.72% than previous quarter

Overall: increasing (7.17%). 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 -21.74 (%).Trend:Decrease 30.59% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -0.99 (%).Trend:Decrease 95.45% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -0.32 (%).Trend:Decrease 67.68% than previous quarter

Overall: increasing (-98.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.8 (USD).Trend:Increase 73.08% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 68.89% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.82 (USD).Trend:Increase 46.43% than previous quarter

Overall: decreasing (-54.44%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 data reveals a significant increase in liabilities on revenue (44.66%) and current assets on revenue (57.3%), both with high fluctuation. The ratio of retained earnings to revenue increased (-91.62%), showing significant variation.  The SG&A expense ratio increased slightly (7.17%), exhibiting little variation. Retained earnings on assets increased significantly (-98.53%), and earnings per share decreased significantly (-54.44%), both with high variation.