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 23.87 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 70.5 (%).Trend:Increase 195.35% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 58.05 (%).Trend:Decrease 17.66% than previous quarter

Overall: increasing (143.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 59.32 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 173.06 (%).Trend:Increase 191.74% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 85.16 (%).Trend:Decrease 50.79% than previous quarter

Overall: increasing (43.56%). 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 180.62 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 550.87 (%).Trend:Increase 204.99% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 276.06 (%).Trend:Decrease 49.89% than previous quarter

Overall: increasing (52.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.02 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.25 (%).Trend:Increase 0.77% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.76 (%).Trend:Decrease 4.93% than previous quarter

Overall: decreasing (-4.2%). 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 86.76 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 87.5 (%).Trend:Increase 0.85% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 90.5 (%).Trend:Increase 3.43% than previous quarter

Overall: increasing (4.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 5.92 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.07 (USD).Trend:Decrease 65.03% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.97 (USD).Trend:Increase 91.79% than previous quarter

Overall: decreasing (-32.94%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 reveals increasing trends in liabilities and current assets relative to revenue, along with the ratio of retained earnings to revenue. However, significant fluctuations exist in these metrics.  The SG&A expense ratio shows a minor decrease, while retained earnings on assets and earnings per share exhibit a mixed pattern with notable fluctuations, particularly a substantial decrease in earnings per share during Q1 2022, followed by a partial recovery in Q2 2022. A deeper analysis is needed to understand the contributing factors and interpret the implications of these findings.