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 27.55 (%).Trend:Decrease 32.79% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 78.19 (%).Trend:Increase 183.81% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 39.2 (%).Trend:Decrease 49.87% than previous quarter

Overall: increasing (42.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 66.42 (%).Trend:Decrease 31.31% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 154.58 (%).Trend:Increase 132.73% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 76.19 (%).Trend:Decrease 50.71% than previous quarter

Overall: increasing (14.71%). 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 41.84 (%).Trend:Decrease 31.43% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 104.21 (%).Trend:Increase 149.07% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 54.11 (%).Trend:Decrease 48.08% than previous quarter

Overall: increasing (29.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.11 (%).Trend:Decrease 0.42% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.93 (%).Trend:Decrease 8.36% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.15 (%).Trend:Decrease 6.03% than previous quarter

Overall: decreasing (-13.89%). 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 25.81 (%).Trend:Increase 4.24% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 21.28 (%).Trend:Decrease 17.55% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 23.06 (%).Trend:Increase 8.36% than previous quarter

Overall: decreasing (-10.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.83 (USD).Trend:Increase 73.62% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 70.67% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.56 (USD).Trend:Increase 328.92% than previous quarter

Overall: increasing (25.8%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 financial data shows considerable fluctuations. Working capital efficiency, measured by liabilities and current assets on revenue, demonstrates substantial changes, trending upward overall.  Cost efficiency, indicated by the ratio of retained earnings to revenue and SG&A expense ratio, showcases fluctuating trends. Investment efficiency, as shown by retained earnings on assets, exhibits a slight downward trend. Earnings per share displays significant variation, overall rising. The substantial changes underscore the need for further investigation to determine the causes of these fluctuations.