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 20.23 (%).Trend:Decrease 36.9% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 74.2 (%).Trend:Increase 266.78% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.34 (%).Trend:Decrease 59.11% than previous quarter

Overall: increasing (49.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 47.01 (%).Trend:Decrease 30.9% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 172.1 (%).Trend:Increase 266.09% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 74.11 (%).Trend:Decrease 56.94% than previous quarter

Overall: increasing (57.65%). 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 17.6 (%).Trend:Decrease 21.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 65.79 (%).Trend:Increase 273.81% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 33.16 (%).Trend:Decrease 49.6% than previous quarter

Overall: increasing (88.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.47 (%).Trend:Increase 1.49% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.62 (%).Trend:Increase 16.96% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.89 (%).Trend:Decrease 13.03% than previous quarter

Overall: increasing (1.72%). 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 21.84 (%).Trend:Increase 16.36% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 22.01 (%).Trend:Increase 0.78% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 25.85 (%).Trend:Increase 17.45% than previous quarter

Overall: increasing (18.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.74 (USD).Trend:Increase 60.68% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.72 (USD).Trend:Decrease 84.81% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.85 (USD).Trend:Increase 434.72% than previous quarter

Overall: decreasing (-18.78%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show considerable volatility across several key areas. Working capital efficiency, measured by liabilities and current assets on revenue, exhibited substantial fluctuations, increasing in Q1 2022 after decreased in previous quarters. Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows significant fluctuations. The SG&A expense ratio displays minimal fluctuation overall. Investment efficiency, measured by retained earnings on assets, showed a steady upward trend with minimal variation. Earning per share, however, demonstrated a significant decrease in Q1 2022 after substantial increases in previous quarters.