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 34.74 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 100.67 (%).Trend:Increase 189.78% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 47.29 (%).Trend:Decrease 53.02% than previous quarter

Overall: increasing (36.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 109.95 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 314.91 (%).Trend:Increase 186.41% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 159.85 (%).Trend:Decrease 49.24% than previous quarter

Overall: increasing (45.38%). 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 62.8 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 179.06 (%).Trend:Increase 185.13% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 93.16 (%).Trend:Decrease 47.97% than previous quarter

Overall: increasing (48.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.95 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.28 (%).Trend:Decrease 7.49% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.2 (%).Trend:Decrease 0.97% than previous quarter

Overall: decreasing (-8.38%). 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 23.64 (%).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 25.46 (%).Trend:Increase 7.7% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 27.58 (%).Trend:Increase 8.33% than previous quarter

Overall: increasing (16.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.58 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 34.48% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.84 (USD).Trend:Increase 121.05% than previous quarter

Overall: increasing (44.83%). Fluctuation: **Significant** (high variation).



Financial statement analysis from Q3 2021 to Q2 2022 reveals significant increases in liabilities on revenue (36.13%), current assets on revenue (45.38%), and ratio of retained earnings to revenue (48.34%).  Conversely, the SG&A expense ratio decreased (-8.38%). Retained earnings on assets showed a small, steady increase (16.67%), and earnings per share increased significantly (44.83%), though with substantial fluctuation.