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 22.96 (%).Trend:Decrease 61.38% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 57.73 (%).Trend:Increase 151.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.63 (%).Trend:Decrease 46.94% than previous quarter

Overall: increasing (33.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 37.48 (%).Trend:Decrease 26.83% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 101.88 (%).Trend:Increase 171.82% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 52.76 (%).Trend:Decrease 48.21% than previous quarter

Overall: increasing (40.77%). 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 44.98 (%).Trend:Decrease 30.63% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 108.01 (%).Trend:Increase 140.13% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 51.61 (%).Trend:Decrease 52.22% than previous quarter

Overall: increasing (14.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.73 (%).Trend:Decrease 21.72% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.85 (%).Trend:Increase 15.44% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.76 (%).Trend:Decrease 0.57% than previous quarter

Overall: increasing (14.79%). 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 38.19 (%).Trend:Increase 2.06% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 35.54 (%).Trend:Decrease 6.94% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 34.45 (%).Trend:Decrease 3.07% than previous quarter

Overall: decreasing (-9.79%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.22 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.43 (USD).Trend:Decrease 80.63% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.34 (USD).Trend:Decrease 20.93% than previous quarter

Overall: decreasing (-84.68%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 reveals significant fluctuations across various metrics.  Working capital efficiency shows increasing liabilities and current assets on revenue, but with significant variation. Cost efficiency shows a substantial increase in the ratio of retained earnings to revenue, although the SG&A expense ratio shows little fluctuation.  Investment efficiency indicates a slight decline in retained earnings on assets with low variation, while earning per share experienced a significant drop.