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 38.15 (%).Trend:Decrease 27.91% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 119.06 (%).Trend:Increase 212.08% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.64 (%).Trend:Decrease 51.59% than previous quarter

Overall: increasing (51.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 40.51 (%).Trend:Decrease 32.95% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 123.57 (%).Trend:Increase 205.04% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 53.42 (%).Trend:Decrease 56.77% than previous quarter

Overall: increasing (31.87%). 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 3.27 (%).Trend:Decrease 56.92% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 11.65 (%).Trend:Increase 256.27% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 5.75 (%).Trend:Decrease 50.64% than previous quarter

Overall: increasing (75.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.79 (%).Trend:Increase 6.43% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.2 (%).Trend:Decrease 10.19% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.71 (%).Trend:Increase 9.81% than previous quarter

Overall: decreasing (-1.38%). 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 2.8 (%).Trend:Decrease 38.19% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 3.79 (%).Trend:Increase 35.36% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 3.63 (%).Trend:Decrease 4.22% than previous quarter

Overall: increasing (29.64%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.42 (USD).Trend:Increase 42.12% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.11 (USD).Trend:Decrease 52.26% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.65 (USD).Trend:Increase 72.99% than previous quarter

Overall: decreasing (-17.42%). Fluctuation: **Significant** (high variation).



The financial statements for Q3 2021 to Q2 2022 present a dynamic picture. Working capital efficiency, cost efficiency, and investment efficiency all reveal substantial fluctuations, impacting both liabilities and revenue.  Selling, General & Administrative (SG&A) expense ratios remained relatively stable.  Earnings per share show a decreasing trend despite significant swings in performance.   The instability across key metrics requires more detailed analysis.