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 15.52 (%).Trend:Decrease 30.18% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 44.86 (%).Trend:Increase 189.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 23.51 (%).Trend:Decrease 47.59% than previous quarter

Overall: increasing (51.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 49.98 (%).Trend:Decrease 29.81% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 149.85 (%).Trend:Increase 199.82% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 79.05 (%).Trend:Decrease 47.25% than previous quarter

Overall: increasing (58.16%). 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 60.76 (%).Trend:Decrease 33.3% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 157.06 (%).Trend:Increase 158.49% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 81.17 (%).Trend:Decrease 48.32% than previous quarter

Overall: increasing (33.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.6 (%).Trend:Increase 2.71% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.28 (%).Trend:Decrease 12.45% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.36 (%).Trend:Increase 0.86% than previous quarter

Overall: decreasing (-11.7%). 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 57.2 (%).Trend:Decrease 1.19% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 42.31 (%).Trend:Decrease 26.03% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 42.62 (%).Trend:Increase 0.73% than previous quarter

Overall: decreasing (-25.49%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.59 (USD).Trend:Increase 52.35% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.69 (USD).Trend:Decrease 73.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.82 (USD).Trend:Increase 163.77% than previous quarter

Overall: decreasing (-29.73%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 highlight volatility in all areas. Working capital efficiency, measured by liabilities and current assets on revenue, shows significant increases and decreases, possibly indicating short-term management challenges.  Cost efficiency, as shown by the retained earnings-to-revenue ratio, shows a substantial overall increase but significant fluctuation. SG&A expense ratio exhibits a slight overall decrease.  Investment efficiency's retained earnings on assets show minor overall decrease. Earnings per share display extreme variability.