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 22.98 (%).Trend:Decrease 34.86% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 55.72 (%).Trend:Increase 142.47% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.59 (%).Trend:Decrease 37.92% than previous quarter

Overall: increasing (50.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 50.0 (%).Trend:Decrease 34.19% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 129.16 (%).Trend:Increase 158.32% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 65.96 (%).Trend:Decrease 48.93% than previous quarter

Overall: increasing (31.92%). 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 24.57 (%).Trend:Decrease 32.89% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 67.34 (%).Trend:Increase 174.07% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 33.4 (%).Trend:Decrease 50.4% than previous quarter

Overall: increasing (35.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.78 (%).Trend:Increase 0.82% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.96 (%).Trend:Decrease 10.94% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.07 (%).Trend:Decrease 3.88% than previous quarter

Overall: decreasing (-14.39%). 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 22.08 (%).Trend:Increase 2.32% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 23.84 (%).Trend:Increase 7.97% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 23.32 (%).Trend:Decrease 2.18% than previous quarter

Overall: increasing (5.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.82 (USD).Trend:Increase 86.36% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.68 (USD).Trend:Decrease 17.07% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.45 (USD).Trend:Increase 113.24% than previous quarter

Overall: increasing (76.83%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show significant fluctuations in key financial metrics. Working capital efficiency, measured by liabilities and current assets on revenue, reveals substantial increases and decreases.  Cost efficiency, indicated by the ratio of retained earnings to revenue, demonstrates significant variability. SG&A expense ratio exhibits a modest downward trend. Investment efficiency, measured by retained earnings on assets, displays a modest, yet slightly volatile increase. Earnings per share also show significant fluctuations, exhibiting periods of substantial growth followed by declines.