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 37.96 (%).Trend:Decrease 32.97% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 81.88 (%).Trend:Increase 115.7% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 53.17 (%).Trend:Decrease 35.06% than previous quarter

Overall: increasing (40.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 36.28 (%).Trend:Decrease 25.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 84.68 (%).Trend:Increase 133.41% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 47.72 (%).Trend:Decrease 43.65% than previous quarter

Overall: increasing (31.53%). 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 32.32 (%).Trend:Decrease 33.14% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 68.22 (%).Trend:Increase 111.08% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 44.6 (%).Trend:Decrease 34.62% than previous quarter

Overall: increasing (38.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 7.14 (%).Trend:Decrease 7.27% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 8.46 (%).Trend:Increase 18.49% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.4 (%).Trend:Decrease 0.71% than previous quarter

Overall: increasing (17.65%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency for Q3 2021 to Q2 2022 reveals substantial volatility in both liabilities and current assets tied to revenue.  Liabilities and current assets on revenue demonstrate substantial increases in Q1 2022, followed by decreases in Q2 2022.  Cost efficiency, measured by the ratio of retained earnings to revenue, also displays considerable fluctuations.  A notable increase is seen in Q1 2022, followed by substantial decreases in Q2 2022. Investment efficiency shows minor variation with retained earnings on assets experiencing a slight overall uptrend.