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 15.76 (%).Trend:Decrease 32.82% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 46.69 (%).Trend:Increase 196.26% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.01 (%).Trend:Decrease 48.58% than previous quarter

Overall: increasing (52.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 16.23 (%).Trend:Decrease 35.77% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 50.59 (%).Trend:Increase 211.71% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 26.44 (%).Trend:Decrease 47.74% than previous quarter

Overall: increasing (62.91%). 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 10.19 (%).Trend:Decrease 30.01% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 33.2 (%).Trend:Increase 225.81% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 17.51 (%).Trend:Decrease 47.26% than previous quarter

Overall: increasing (71.84%). 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 12.34 (%).Trend:Increase 6.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 14.07 (%).Trend:Increase 14.02% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 14.68 (%).Trend:Increase 4.34% than previous quarter

Overall: increasing (18.96%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.59 (USD).Trend:Increase 59.46% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 33.9% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.67 (USD).Trend:Increase 71.79% than previous quarter

Overall: increasing (13.56%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 present a volatile financial picture.  Working capital efficiency (liabilities and current assets on revenue) and cost efficiency (ratio of retained earnings to revenue) exhibited substantial increases but significant fluctuations.  Investment efficiency (retained earnings on assets) showed consistent growth, but earnings per share exhibited fluctuations, suggesting dynamic profitability. The data highlights a volatile financial state with considerable short-term variability in performance across most metrics.