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 16.74 (%).Trend:Decrease 37.09% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 34.58 (%).Trend:Increase 106.57% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 18.68 (%).Trend:Decrease 45.98% than previous quarter

Overall: increasing (11.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 72.14 (%).Trend:Decrease 27.8% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 133.0 (%).Trend:Increase 84.36% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 66.84 (%).Trend:Decrease 49.74% than previous quarter

Overall: decreasing (-7.35%). 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 34.15 (%).Trend:Decrease 26.1% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 15.6 (%).Trend:Decrease 54.32% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 6.03 (%).Trend:Decrease 61.35% than previous quarter

Overall: decreasing (-82.34%). 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 25.49 (%).Trend:Increase 11.16% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 7.1 (%).Trend:Decrease 72.15% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 5.63 (%).Trend:Decrease 20.7% than previous quarter

Overall: decreasing (-77.91%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.68 (USD).Trend:Increase 58.14% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.53 (USD).Trend:Decrease 177.94% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.61 (USD).Trend:Increase 15.09% than previous quarter

Overall: decreasing (-189.71%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveals substantial volatility. Working capital efficiency, measured by liabilities and current assets on revenue, showed mixed results, with an increase in liabilities and a decrease in current assets. Cost efficiency, indicated by the ratio of retained earnings to revenue, declined significantly. Investment efficiency, measured by retained earnings on assets, also decreased substantially.  Earnings per share exhibited a decrease overall.