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 31.25 (%).Trend:Decrease 41.75% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 111.19 (%).Trend:Increase 255.81% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 50.9 (%).Trend:Decrease 54.22% than previous quarter

Overall: increasing (62.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 70.12 (%).Trend:Decrease 30.36% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 208.4 (%).Trend:Increase 197.2% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 84.44 (%).Trend:Decrease 59.48% than previous quarter

Overall: increasing (20.42%). 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 -8.67 (%).Trend:Decrease 44.95% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -16.96 (%).Trend:Increase 95.62% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -13.83 (%).Trend:Decrease 18.46% than previous quarter

Overall: decreasing (59.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 53.44 (%).Trend:Increase 8.13% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52.25 (%).Trend:Decrease 2.23% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.82 (%).Trend:Decrease 6.56% than previous quarter

Overall: decreasing (-8.65%). 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 -4.5 (%).Trend:Decrease 18.48% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -3.13 (%).Trend:Decrease 30.44% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -6.32 (%).Trend:Increase 101.92% than previous quarter

Overall: decreasing (40.44%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.29 (USD).Trend:Increase 16.84% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.82 (USD).Trend:Decrease 64.19% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.98 (USD).Trend:Increase 141.46% than previous quarter

Overall: decreasing (-13.54%). Fluctuation: **Significant** (high variation).



Significant fluctuations characterize the financial data from Q3 2021 to Q2 2022. Liabilities on revenue showed a 62.88% overall increase, while current assets on revenue increased by 20.42%. Conversely, the ratio of retained earnings to revenue decreased by 59.52%, and retained earnings on assets decreased by 40.44%.  SG&A expense showed a small decrease (-8.65%), while earnings per share decreased by -13.54%.  All metrics except SG&A experienced significant fluctuation.