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 31.02 (%).Trend:Decrease 24.27% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 89.81 (%).Trend:Increase 189.52% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 41.16 (%).Trend:Decrease 54.17% than previous quarter

Overall: increasing (32.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 41.36 (%).Trend:Decrease 31.64% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 113.27 (%).Trend:Increase 173.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 49.52 (%).Trend:Decrease 56.28% than previous quarter

Overall: increasing (19.73%). 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 4.37 (%).Trend:Decrease 31.07% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 22.35 (%).Trend:Increase 411.44% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 11.32 (%).Trend:Decrease 49.35% than previous quarter

Overall: increasing (159.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.73 (%).Trend:Increase 2.19% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.33 (%).Trend:Increase 11.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.94 (%).Trend:Decrease 1.1% than previous quarter

Overall: increasing (10.12%). 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 4.02 (%).Trend:Increase 0.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 6.21 (%).Trend:Increase 54.48% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 6.57 (%).Trend:Increase 5.8% than previous quarter

Overall: increasing (63.43%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.31 (USD).Trend:Increase 4.87% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.24 (USD).Trend:Decrease 94.43% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.43 (USD).Trend:Increase 79.17% than previous quarter

Overall: decreasing (-90.02%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, liabilities on revenue increased by 32.69%, while current assets on revenue increased by 19.73%, suggesting improved working capital. The ratio of retained earnings to revenue showed a significant increase (159.04%), while the SG&A expense ratio increased moderately (10.12%).  Retained earnings on assets also increased (63.43%). However, earnings per share decreased significantly (-90.02%), indicating high fluctuation.