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 28.11 (%).Trend:Decrease 23.82% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 72.24 (%).Trend:Increase 156.99% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 35.96 (%).Trend:Decrease 50.22% than previous quarter

Overall: increasing (27.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 55.07 (%).Trend:Decrease 28.2% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 144.92 (%).Trend:Increase 163.16% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 74.04 (%).Trend:Decrease 48.91% than previous quarter

Overall: increasing (34.45%). 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 3.95 (%).Trend:Increase 2.33% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 6.34 (%).Trend:Increase 60.51% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 3.02 (%).Trend:Decrease 52.37% than previous quarter

Overall: decreasing (-23.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.54 (%).Trend:Decrease 3.81% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.89 (%).Trend:Decrease 13.86% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.97 (%).Trend:Increase 0.28% than previous quarter

Overall: decreasing (-13.63%). 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 4.4 (%).Trend:Increase 51.72% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 2.71 (%).Trend:Decrease 38.41% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 2.53 (%).Trend:Decrease 6.64% than previous quarter

Overall: decreasing (-42.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.63 (USD).Trend:Increase 71.9% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.43 (USD).Trend:Decrease 45.63% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.55 (USD).Trend:Increase 78.32% than previous quarter

Overall: decreasing (-3.04%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveals significant quarter-to-quarter fluctuations in key metrics.  Working capital efficiency exhibits an upward trend in both liabilities and current assets on revenue, but with substantial variation. Cost efficiency shows a notable decrease in the ratio of retained earnings to revenue, although with significant quarter-to-quarter fluctuations. SG&A expense displays a downward trend with low volatility. Investment efficiency shows a decreasing trend in retained earnings on assets, and earnings per share show a slight overall decline with substantial variations.  The instability across all metrics suggests a need for more detailed investigation into operational performance.