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 24.13 (%).Trend:Decrease 34.68% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 88.76 (%).Trend:Increase 267.84% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.87 (%).Trend:Decrease 57.33% than previous quarter

Overall: increasing (56.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 135.22 (%).Trend:Decrease 30.9% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 471.98 (%).Trend:Increase 249.05% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 201.32 (%).Trend:Decrease 57.35% than previous quarter

Overall: increasing (48.88%). 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 37.1 (%).Trend:Decrease 22.35% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 81.69 (%).Trend:Increase 120.19% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 32.94 (%).Trend:Decrease 59.68% than previous quarter

Overall: decreasing (-11.21%). 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 17.97 (%).Trend:Increase 11.96% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 11.6 (%).Trend:Decrease 35.45% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 10.98 (%).Trend:Decrease 5.34% than previous quarter

Overall: decreasing (-38.9%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.74 (USD).Trend:Increase 270.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.62 (USD).Trend:Decrease 183.78% than previous quarter
Year 2022 Quarter 2: Earning Per Share -0.77 (USD).Trend:Increase 24.19% than previous quarter

Overall: decreasing (-204.05%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 reveals significant fluctuations. Liabilities on Revenue and Current Assets on Revenue increased overall despite substantial quarter-to-quarter changes. The Ratio of Retained Earnings to Revenue showed a slight overall decrease, while Retained Earning on Assets and Earnings Per Share experienced significant declines and high volatility.