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 31.43 (%).Trend:Decrease 25.63% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 106.66 (%).Trend:Increase 239.36% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 54.4 (%).Trend:Decrease 49.0% than previous quarter

Overall: increasing (73.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 65.89 (%).Trend:Decrease 32.05% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 197.24 (%).Trend:Increase 199.35% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 104.0 (%).Trend:Decrease 47.27% than previous quarter

Overall: increasing (57.84%). 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 25.23 (%).Trend:Decrease 38.48% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 66.15 (%).Trend:Increase 162.19% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 32.88 (%).Trend:Decrease 50.29% than previous quarter

Overall: increasing (30.32%). 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 31.41 (%).Trend:Decrease 8.9% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 28.15 (%).Trend:Decrease 10.38% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 27.09 (%).Trend:Decrease 3.77% than previous quarter

Overall: decreasing (-13.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.41 (USD).Trend:Increase 34.29% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.5 (USD).Trend:Decrease 64.54% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.32 (USD).Trend:Increase 164.0% than previous quarter

Overall: decreasing (-6.38%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 point to a pattern of significant fluctuation in key financial indicators. Working capital efficiency reveals volatility in liabilities and current assets on revenue, while cost efficiency, as represented by retained earnings to revenue, displays similar variability.  Investment efficiency, on the other hand, shows a steady downward trend in retained earnings on assets. Earnings per share also displays significant fluctuations.  The data suggests a need for careful monitoring and strategic adjustments to stabilize financial performance.