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 30.12 (%).Trend:Decrease 63.96% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 99.92 (%).Trend:Increase 231.74% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 61.58 (%).Trend:Decrease 38.37% than previous quarter

Overall: increasing (104.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 103.55 (%).Trend:Decrease 44.83% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 299.47 (%).Trend:Increase 189.2% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 149.28 (%).Trend:Decrease 50.15% than previous quarter

Overall: increasing (44.16%). 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 26.19 (%).Trend:Decrease 22.65% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 67.63 (%).Trend:Increase 158.23% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 36.17 (%).Trend:Decrease 46.52% than previous quarter

Overall: increasing (38.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.26 (%).Trend:Decrease 4.62% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.92 (%).Trend:Increase 20.02% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.65 (%).Trend:Decrease 10.7% than previous quarter

Overall: increasing (7.19%). 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 12.82 (%).Trend:Increase 32.57% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 8.61 (%).Trend:Decrease 32.84% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 9.4 (%).Trend:Increase 9.18% than previous quarter

Overall: decreasing (-26.68%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.79 (USD).Trend:Increase 54.31% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.09 (USD).Trend:Decrease 105.03% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.2 (USD).Trend:Decrease 322.22% than previous quarter

Overall: decreasing (-88.83%). Fluctuation: **Significant** (high variation).



The financial data reveals significant volatility across multiple metrics from Q3 2021 to Q2 2022. Working capital efficiency shows increases in liabilities and current assets on revenue, but with considerable swings. Cost efficiency indicators, particularly retained earnings ratios, also demonstrate significant increases and variations. Investment efficiency is less consistent, with declining retained earnings on assets and earnings per share.