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 459.67 (%).Trend:Decrease 43.28% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 1810.29 (%).Trend:Increase 293.82% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 533.75 (%).Trend:Decrease 70.52% than previous quarter

Overall: increasing (16.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 494.06 (%).Trend:Decrease 44.52% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 1842.69 (%).Trend:Increase 272.97% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 555.28 (%).Trend:Decrease 69.87% than previous quarter

Overall: increasing (12.39%). 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 47.98 (%).Trend:Decrease 27.85% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 147.12 (%).Trend:Increase 206.63% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 73.4 (%).Trend:Decrease 50.11% than previous quarter

Overall: increasing (52.98%). 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 8.38 (%).Trend:Increase 28.13% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 6.98 (%).Trend:Decrease 16.71% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 10.66 (%).Trend:Increase 52.72% than previous quarter

Overall: increasing (27.21%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.09 (USD).Trend:Increase 165.85% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 48.62% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.74 (USD).Trend:Increase 32.14% than previous quarter

Overall: decreasing (-32.11%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal significant volatility across various metrics.  Working capital efficiency, with liabilities and current assets on revenue, increased overall but fluctuated greatly.  Cost efficiency, indicated by the ratio of retained earnings to revenue, also increased with similar significant fluctuation. Investment efficiency shows a slight increase, with more stable quarterly performance. Earnings per share, however, decreased overall with notable quarter-to-quarter fluctuations. These findings suggest a need for deeper investigation into the operational factors influencing the company's financial performance.