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 41.99 (%).Trend:Decrease 23.1% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 113.14 (%).Trend:Increase 169.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 60.91 (%).Trend:Decrease 46.16% than previous quarter

Overall: increasing (45.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 208.89 (%).Trend:Decrease 33.86% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 595.83 (%).Trend:Increase 185.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 287.45 (%).Trend:Decrease 51.76% than previous quarter

Overall: increasing (37.61%). 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 -1.6 (%).Trend:Decrease 82.2% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 37.53 (%).Trend:Decrease 2445.62% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 21.65 (%).Trend:Decrease 42.31% than previous quarter

Overall: increasing (-1453.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.87 (%).Trend:Decrease 3.72% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.13 (%).Trend:Increase 6.88% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.31 (%).Trend:Increase 0.51% than previous quarter

Overall: increasing (7.42%). 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 -0.59 (%).Trend:Decrease 73.18% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 4.67 (%).Trend:Decrease 891.53% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 5.5 (%).Trend:Increase 17.77% than previous quarter

Overall: increasing (-1032.2%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.8 (USD).Trend:Increase 68.22% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 44.44% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.38 (USD).Trend:Decrease 62.0% than previous quarter

Overall: decreasing (-78.89%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021-Q2 2022 data shows considerable volatility.  Working capital efficiency indicates increases in both liabilities and current assets on revenue, albeit with significant fluctuations.  Cost efficiency exhibits a dramatic increase in the ratio of retained earnings to revenue, while SG&A expenses show a small increase. Investment efficiency reflects a substantial rise in retained earnings on assets, despite significant variation. Earnings per share decreased significantly, indicating a concerning trend despite positive movement in other areas.