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 32.0 (%).Trend:Decrease 37.17% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 88.42 (%).Trend:Increase 176.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 40.09 (%).Trend:Decrease 54.66% than previous quarter

Overall: increasing (25.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 68.57 (%).Trend:Decrease 27.84% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 210.65 (%).Trend:Increase 207.2% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 106.9 (%).Trend:Decrease 49.25% than previous quarter

Overall: increasing (55.9%). 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 102.34 (%).Trend:Decrease 31.6% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 297.98 (%).Trend:Increase 191.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 160.52 (%).Trend:Decrease 46.13% than previous quarter

Overall: increasing (56.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.33 (%).Trend:Decrease 9.14% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.79 (%).Trend:Increase 19.95% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.69 (%).Trend:Decrease 14.2% than previous quarter

Overall: increasing (2.92%). 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 35.68 (%).Trend:Increase 21.44% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 39.5 (%).Trend:Increase 10.71% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 41.54 (%).Trend:Increase 5.16% than previous quarter

Overall: increasing (16.42%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.5 (USD).Trend:Increase 68.54% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 56.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.37 (USD).Trend:Increase 107.58% than previous quarter

Overall: decreasing (-8.67%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2021 to Q2 2022 reveal significant fluctuation across various metrics. Working capital efficiency demonstrates substantial swings in liabilities on revenue and current assets on revenue, both increasing in the analyzed period. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows an overall increase but with significant fluctuation.  The SG&A expense ratio remains fairly stable, increasing slightly.  Investment efficiency shows moderate stability and growth. Earnings per share show significant variation, overall decreasing but fluctuating considerably.