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 16.55 (%).Trend:Decrease 19.03% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 43.89 (%).Trend:Increase 165.2% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 22.06 (%).Trend:Decrease 49.74% than previous quarter

Overall: increasing (33.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 51.54 (%).Trend:Decrease 55.27% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 123.1 (%).Trend:Increase 138.84% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 56.11 (%).Trend:Decrease 54.42% than previous quarter

Overall: increasing (8.87%). 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 50.89 (%).Trend:Decrease 38.24% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 110.04 (%).Trend:Increase 116.23% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 58.29 (%).Trend:Decrease 47.03% than previous quarter

Overall: increasing (14.54%). 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 11.07 (%).Trend:Decrease 5.55% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 8.17 (%).Trend:Decrease 26.2% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.88 (%).Trend:Increase 8.69% than previous quarter

Overall: decreasing (-19.78%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.23 (USD).Trend:Decrease 58.18% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.53 (USD).Trend:Increase 130.43% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.45 (USD).Trend:Increase 173.58% than previous quarter

Overall: increasing (530.43%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows substantial volatility. Working capital efficiency experienced significant growth in liabilities (33.29%) and current assets (8.87%), though the components fluctuate drastically. Cost efficiency (retained earnings to revenue) saw an increase (14.54%), while investment efficiency decreased (-19.78%). Earnings per share (EPS) rose dramatically (530.43%), demonstrating high variation.