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 50.55 (%).Trend:Decrease 20.0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 159.77 (%).Trend:Increase 216.06% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 80.83 (%).Trend:Decrease 49.41% than previous quarter

Overall: increasing (59.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 104.8 (%).Trend:Decrease 16.57% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 340.91 (%).Trend:Increase 225.3% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 150.23 (%).Trend:Decrease 55.93% than previous quarter

Overall: increasing (43.35%). 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 108.8 (%).Trend:Decrease 28.31% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 408.07 (%).Trend:Increase 275.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 216.74 (%).Trend:Decrease 46.89% than previous quarter

Overall: increasing (99.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.87 (%).Trend:Increase 5.64% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.55 (%).Trend:Increase 21.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Increase 10.47% than previous quarter

Overall: increasing (34.05%). Fluctuation: **Neutral** (moderate 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 37.89 (%).Trend:Decrease 1.79% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 42.47 (%).Trend:Increase 12.09% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 42.83 (%).Trend:Increase 0.85% than previous quarter

Overall: increasing (13.04%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.76 (USD).Trend:Increase 80.77% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.99 (USD).Trend:Decrease 47.07% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.87 (USD).Trend:Decrease 6.03% than previous quarter

Overall: decreasing (-50.27%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows a mixed bag, with significant volatility across several metrics. Liabilities and current assets on revenue show substantial increases and significant fluctuation.  Retained earnings-to-revenue also increases considerably but with fluctuations. Selling, general, and administrative (SG&A) expense ratios increase but with moderate fluctuation. Investment efficiency (retained earnings on assets) increases gradually, with minor volatility, while earnings per share decrease significantly with substantial variation.