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 50.33 (%).Trend:Decrease 29.34% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 99.22 (%).Trend:Increase 97.14% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.6 (%).Trend:Decrease 42.96% than previous quarter

Overall: increasing (12.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 104.2 (%).Trend:Decrease 30.17% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 232.43 (%).Trend:Increase 123.06% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 125.8 (%).Trend:Decrease 45.88% than previous quarter

Overall: increasing (20.73%). 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 61.33 (%).Trend:Decrease 33.94% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 153.53 (%).Trend:Increase 150.33% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 78.93 (%).Trend:Decrease 48.59% than previous quarter

Overall: increasing (28.7%). 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 27.04 (%).Trend:Decrease 0.07% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 30.69 (%).Trend:Increase 13.5% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 31.18 (%).Trend:Increase 1.6% than previous quarter

Overall: increasing (15.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.89 (USD).Trend:Decrease 1583.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.38 (USD).Trend:Increase 55.06% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.78 (USD).Trend:Increase 101.45% than previous quarter

Overall: increasing (212.36%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022, financial performance shows significant fluctuations. Liabilities on revenue and current assets on revenue show marked variations, increasing from Q3 2021 to Q1 2022 then decreasing slightly in Q2 2022. Cost efficiency, as measured by the retained earnings-to-revenue ratio, reveals considerable quarterly volatility with an overall increase. Investment efficiency shows little fluctuation in retained earnings on assets, while earnings per share display a substantial overall increase, but with noticeable quarterly shifts.