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 22.61 (%).Trend:Decrease 25.84% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 52.08 (%).Trend:Increase 130.34% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 25.85 (%).Trend:Decrease 50.36% than previous quarter

Overall: increasing (14.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 46.38 (%).Trend:Decrease 36.22% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 127.36 (%).Trend:Increase 174.6% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 67.82 (%).Trend:Decrease 46.75% than previous quarter

Overall: increasing (46.23%). 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 76.26 (%).Trend:Decrease 35.01% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 204.99 (%).Trend:Increase 168.8% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 5.79 (%).Trend:Decrease 97.18% than previous quarter

Overall: decreasing (-92.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.68 (%).Trend:Decrease 1.39% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.06 (%).Trend:Decrease 19.09% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.24 (%).Trend:Increase 0.64% than previous quarter

Overall: decreasing (-18.57%). Fluctuation: **Neutral** (moderate 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 69.51 (%).Trend:Increase 0.9% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 72.95 (%).Trend:Increase 4.95% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 4.13 (%).Trend:Decrease 94.34% than previous quarter

Overall: decreasing (-94.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.06 (USD).Trend:Increase 50.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.39 (USD).Trend:Increase 550.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.82 (USD).Trend:Increase 110.26% than previous quarter

Overall: increasing (1266.67%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal significant fluctuations across various metrics. Working capital efficiency (liabilities and current assets on revenue) exhibit notable volatility. Cost efficiency shows a substantial decrease in the ratio of retained earnings to revenue, along with the investment efficiency in retained earnings on assets. The SG&A expense ratio shows a slight overall decrease. Earnings per share displays significant increases throughout the period.