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 32.07 (%).Trend:Decrease 37.4% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 79.38 (%).Trend:Increase 147.52% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 54.59 (%).Trend:Decrease 31.23% than previous quarter

Overall: increasing (70.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 55.97 (%).Trend:Decrease 30.36% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 181.9 (%).Trend:Increase 225.0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 103.07 (%).Trend:Decrease 43.34% than previous quarter

Overall: increasing (84.15%). 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 3.47 (%).Trend:Decrease 18.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 13.9 (%).Trend:Increase 300.58% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 6.1 (%).Trend:Decrease 56.12% than previous quarter

Overall: increasing (75.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.96 (%).Trend:Decrease 0.56% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.1 (%).Trend:Increase 3.08% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.3 (%).Trend:Decrease 2.1% than previous quarter

Overall: increasing (0.92%). 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 3.29 (%).Trend:Increase 20.96% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 3.9 (%).Trend:Increase 18.54% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 3.33 (%).Trend:Decrease 14.62% than previous quarter

Overall: increasing (1.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.8 (USD).Trend:Increase 40.35% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.07 (USD).Trend:Decrease 108.75% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.14 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-117.5%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 show significant fluctuations.  Liabilities on revenue exhibit a considerable decrease in Q3 2021, a large increase in Q1 2022, and a substantial decrease in Q2 2022. Current assets on revenue display similar volatility, rising significantly in Q1 2022 and declining in Q2 2022. The ratio of retained earnings to revenue displays substantial increases and decreases across the quarters, suggesting instability in profitability. The Selling, General & Administrative (SG&A) expense ratio demonstrates a relatively consistent upward trend with minor fluctuations. Investment efficiency, as measured by retained earnings on assets, shows a slightly increasing trend with some volatility. Earnings per share show a steep decline in Q1 2022 and a slight increase in Q2 2022, indicating possible issues requiring investigation.