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 28.36 (%).Trend:Decrease 1.97% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 71.69 (%).Trend:Increase 152.79% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 44.35 (%).Trend:Decrease 38.14% than previous quarter

Overall: increasing (56.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 63.74 (%).Trend:Decrease 21.96% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 197.74 (%).Trend:Increase 210.23% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 93.23 (%).Trend:Decrease 52.85% than previous quarter

Overall: increasing (46.27%). 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 12.79 (%).Trend:Decrease 32.33% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 40.18 (%).Trend:Increase 214.15% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 17.98 (%).Trend:Decrease 55.25% than previous quarter

Overall: increasing (40.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.31 (%).Trend:Decrease 4.61% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.83 (%).Trend:Increase 36.05% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.3 (%).Trend:Decrease 26.55% than previous quarter

Overall: decreasing (-0.07%). Fluctuation: **Neutral** (moderate 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 8.28 (%).Trend:Decrease 4.5% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 7.49 (%).Trend:Decrease 9.54% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.51 (%).Trend:Increase 13.62% than previous quarter

Overall: increasing (2.78%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.94 (USD).Trend:Increase 46.87% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.18 (USD).Trend:Decrease 119.15% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.59 (USD).Trend:Decrease 427.78% than previous quarter

Overall: decreasing (-37.23%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 displays significant fluctuations. Working capital efficiency shows increasing trends in liabilities and current assets on revenue, indicating potential working capital management challenges. Cost efficiency shows increasing trends in retained earnings to revenue, but decreasing trends in SG&A expense, suggesting volatile operational costs. Investment efficiency shows an increase in retained earnings on assets with minimal fluctuations, implying stable asset management. Earnings per share, however, exhibits a substantial decrease with significant fluctuations, indicating inconsistent profitability.