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 28.09 (%).Trend:Decrease 39.05% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 78.13 (%).Trend:Increase 178.14% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 41.18 (%).Trend:Decrease 47.29% than previous quarter

Overall: increasing (46.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 60.91 (%).Trend:Decrease 34.49% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 168.79 (%).Trend:Increase 177.11% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 82.36 (%).Trend:Decrease 51.21% than previous quarter

Overall: increasing (35.22%). 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 12.72 (%).Trend:Decrease 14.75% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 52.19 (%).Trend:Increase 310.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 28.33 (%).Trend:Decrease 45.72% than previous quarter

Overall: increasing (122.72%). 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 6.91 (%).Trend:Increase 26.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 9.96 (%).Trend:Increase 44.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 9.59 (%).Trend:Decrease 3.71% than previous quarter

Overall: increasing (38.78%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 123.53% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 55.26% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.11 (USD).Trend:Decrease 35.29% than previous quarter

Overall: decreasing (-71.05%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation, with liabilities on revenue increasing by 46.6% and current assets on revenue by 35.22% overall.  Cost efficiency also shows significant variation, with the ratio of retained earnings to revenue increasing by 122.72%, while SG&A expense ratio displays high fluctuation.  Investment efficiency shows a neutral trend with a moderate increase of 38.78%.  Earnings per share have decreased significantly (-71.05%).  These figures indicate potentially volatile financial performance with high variability in key metrics.