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 42.15 (%).Trend:Decrease 39.32% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 78.36 (%).Trend:Increase 85.91% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 31.9 (%).Trend:Decrease 59.29% than previous quarter

Overall: decreasing (-24.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 30.91 (%).Trend:Decrease 23.17% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 56.38 (%).Trend:Increase 82.4% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 23.36 (%).Trend:Decrease 58.57% than previous quarter

Overall: decreasing (-24.43%). 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 -61.4 (%).Trend:Decrease 49.84% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -55.5 (%).Trend:Decrease 9.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -8.91 (%).Trend:Decrease 83.95% than previous quarter

Overall: increasing (-85.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.09 (%).Trend:Decrease 2.79% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.51 (%).Trend:Decrease 27.75% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.46 (%).Trend:Decrease 3.31% than previous quarter

Overall: decreasing (-30.14%). Fluctuation: **Neutral** (moderate 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 -12.85 (%).Trend:Decrease 17.42% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -5.68 (%).Trend:Decrease 55.8% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -1.95 (%).Trend:Decrease 65.67% than previous quarter

Overall: increasing (-84.82%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 6.73 (USD).Trend:Increase 118.51% than previous quarter
Year 2022 Quarter 1: Earning Per Share 4.39 (USD).Trend:Decrease 34.77% than previous quarter
Year 2022 Quarter 2: Earning Per Share 12.3 (USD).Trend:Increase 180.18% than previous quarter

Overall: increasing (82.76%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 present mixed results. Liabilities on revenue, despite initial decreases, show an upward trend in Q1 2022, with significant fluctuations throughout. Current assets on revenue also exhibited an upward trend in Q1, followed by a downward trend in subsequent quarters, with significant fluctuations.  Cost efficiency, as measured by retained earnings to revenue, displays an upward trend, yet with significant variations. SG&A expense ratio shows a moderate decline, with low fluctuations. Invest efficiency, reflecting retained earnings on assets, reveals a substantial decrease overall, with significant volatility. Earning per share shows an upward trend overall but with substantial variation throughout the quarters.