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 37.86 (%).Trend:Decrease 32.02% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 93.69 (%).Trend:Increase 147.46% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 45.09 (%).Trend:Decrease 51.87% than previous quarter

Overall: increasing (19.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 32.59 (%).Trend:Decrease 44.68% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 74.91 (%).Trend:Increase 129.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 35.21 (%).Trend:Decrease 53.0% than previous quarter

Overall: increasing (8.04%). 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 75.59 (%).Trend:Decrease 34.78% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 184.86 (%).Trend:Increase 144.56% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 93.4 (%).Trend:Decrease 49.48% than previous quarter

Overall: increasing (23.56%). 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 33.87 (%).Trend:Increase 0.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 33.4 (%).Trend:Decrease 1.39% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 34.75 (%).Trend:Increase 4.04% than previous quarter

Overall: increasing (2.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.67 (USD).Trend:Increase 42.55% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 31.34% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.09 (USD).Trend:Increase 136.96% than previous quarter

Overall: increasing (62.69%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 demonstrate a complex financial situation. Working capital efficiency reveals a significant fluctuation in liabilities and current assets on revenue. Cost efficiency, as seen in the ratio of retained earnings to revenue, shows a significant increase but with large volatility. Investment efficiency displays little fluctuation with a slight uptrend. Earnings per share show substantial fluctuations.