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 94.38 (%).Trend:Decrease 40.11% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 283.48 (%).Trend:Increase 200.36% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 142.19 (%).Trend:Decrease 49.84% than previous quarter

Overall: increasing (50.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 130.2 (%).Trend:Decrease 38.93% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 392.24 (%).Trend:Increase 201.26% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 196.83 (%).Trend:Decrease 49.82% than previous quarter

Overall: increasing (51.18%). 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 133.96 (%).Trend:Decrease 31.51% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 379.91 (%).Trend:Increase 183.6% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 185.48 (%).Trend:Decrease 51.18% than previous quarter

Overall: increasing (38.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.29 (%).Trend:Increase 3.85% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.95 (%).Trend:Decrease 2.38% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.67 (%).Trend:Decrease 2.01% than previous quarter

Overall: decreasing (-4.34%). 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 46.73 (%).Trend:Increase 7.25% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 47.06 (%).Trend:Increase 0.71% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 47.08 (%).Trend:Increase 0.04% than previous quarter

Overall: increasing (0.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.21 (USD).Trend:Increase 41.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.65 (USD).Trend:Decrease 60.81% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.7 (USD).Trend:Increase 63.64% than previous quarter

Overall: decreasing (-35.87%). Fluctuation: **Significant** (high variation).



Financial analysis of Q3 2021 to Q2 2022 covers key metrics like liabilities and current assets on revenue, cost efficiency, retained earnings/revenue ratios, SG&A expenses, investment efficiency, and EPS.  Fluctuation is prominent in many areas, especially in liabilities, current assets, and earnings.  SG&A and retained earnings on assets show lower variation.