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 37.63 (%).Trend:Decrease 48.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.92 (%).Trend:Increase 115.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 43.66 (%).Trend:Decrease 46.05% than previous quarter

Overall: increasing (16.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 50.79 (%).Trend:Decrease 56.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 134.11 (%).Trend:Increase 164.05% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 68.92 (%).Trend:Decrease 48.61% than previous quarter

Overall: increasing (35.7%). 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 20.09 (%).Trend:Decrease 39.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 61.22 (%).Trend:Increase 204.73% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 30.78 (%).Trend:Decrease 49.72% than previous quarter

Overall: increasing (53.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.08 (%).Trend:Decrease 9.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.45 (%).Trend:Decrease 12.98% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.98 (%).Trend:Increase 1.19% than previous quarter

Overall: decreasing (-11.94%). 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 15.03 (%).Trend:Increase 19.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 19.84 (%).Trend:Increase 32.0% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 20.3 (%).Trend:Increase 2.32% than previous quarter

Overall: increasing (35.06%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -10.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 106.2% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.38 (USD).Trend:Increase 122.58% than previous quarter

Overall: increasing (-113.8%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 present a picture of significant fluctuation and a mixed trend in financial performance.  Working capital indicators displayed inconsistent increases and decreases. Cost efficiency saw significant increases, especially in the retained earnings ratio, despite considerable volatility. SG&A expenses showed a more stable, downward trend.  Investment efficiency remained consistent, with a rising trend in retained earnings on assets.  Earnings per share moved from negative to positive values, but with considerable volatility.