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 14.7 (%).Trend:Decrease 17.46% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 33.8 (%).Trend:Increase 129.93% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 19.39 (%).Trend:Decrease 42.63% than previous quarter

Overall: increasing (31.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 110.23 (%).Trend:Decrease 26.91% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 284.29 (%).Trend:Increase 157.91% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 148.95 (%).Trend:Decrease 47.61% than previous quarter

Overall: increasing (35.13%). 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 110.12 (%).Trend:Decrease 31.41% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 285.55 (%).Trend:Increase 159.31% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 147.09 (%).Trend:Decrease 48.49% than previous quarter

Overall: increasing (33.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.51 (%).Trend:Increase 3.95% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.73 (%).Trend:Decrease 11.48% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.92 (%).Trend:Increase 1.38% than previous quarter

Overall: decreasing (-10.25%). 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 61.11 (%).Trend:Decrease 0.91% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 62.58 (%).Trend:Increase 2.41% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 63.12 (%).Trend:Increase 0.86% than previous quarter

Overall: increasing (3.29%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2021 to Q2 2022 reveal notable increases in working capital efficiency, with significant quarter-to-quarter variability in liabilities and current assets on revenue.  The ratio of retained earnings to revenue also increased substantially, with substantial quarter-to-quarter variations. The selling, general, and administrative (SG&A) expense ratio slightly decreased. Investment efficiency, indicated by retained earnings on assets, showed a slight increase.