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 33.91 (%).Trend:Decrease 35.31% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 103.22 (%).Trend:Increase 204.39% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49.21 (%).Trend:Decrease 52.33% than previous quarter

Overall: increasing (45.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 64.62 (%).Trend:Decrease 32.9% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 203.33 (%).Trend:Increase 214.65% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.8 (%).Trend:Decrease 52.39% than previous quarter

Overall: increasing (49.8%). 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 50.02 (%).Trend:Decrease 30.47% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 161.29 (%).Trend:Increase 222.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 79.57 (%).Trend:Decrease 50.67% than previous quarter

Overall: increasing (59.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.57 (%).Trend:Decrease 0.52% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.68 (%).Trend:Increase 3.89% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.92 (%).Trend:Decrease 2.56% than previous quarter

Overall: increasing (1.23%). 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 38.18 (%).Trend:Increase 5.82% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 39.64 (%).Trend:Increase 3.82% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 41.78 (%).Trend:Increase 5.4% than previous quarter

Overall: increasing (9.43%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.08 (USD).Trend:Increase 60.42% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 81.82% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.46 (USD).Trend:Increase 160.71% than previous quarter

Overall: decreasing (-52.6%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal a mixed picture. Working capital efficiency indicates increasing trends in liabilities and current assets on revenue, but with substantial volatility. Cost efficiency, reflected in the retained earnings to revenue ratio, shows an increase, though with significant fluctuation.  SG&A expense ratio shows a modest increase. Investment efficiency and retained earnings on assets display a slight positive trend. However, earnings per share experience a notable decrease with significant volatility.