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 27.27 (%).Trend:Decrease 32.77% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 81.54 (%).Trend:Increase 199.01% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 41.42 (%).Trend:Decrease 49.2% than previous quarter

Overall: increasing (51.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 32.77 (%).Trend:Decrease 32.56% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 90.75 (%).Trend:Increase 176.93% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 46.87 (%).Trend:Decrease 48.35% than previous quarter

Overall: increasing (43.03%). 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 17.32 (%).Trend:Decrease 31.81% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 38.34 (%).Trend:Increase 121.36% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 20.56 (%).Trend:Decrease 46.37% than previous quarter

Overall: increasing (18.71%). 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 36.78 (%).Trend:Increase 1.21% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 31.18 (%).Trend:Decrease 15.23% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 32.69 (%).Trend:Increase 4.84% than previous quarter

Overall: decreasing (-11.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.97 (USD).Trend:Increase 31.42% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.82 (USD).Trend:Decrease 38.72% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.7 (USD).Trend:Increase 48.35% than previous quarter

Overall: decreasing (-9.09%). Fluctuation: **Neutral** (moderate variation).



Financial performance in Q3 2021 to Q2 2022 shows a significant up-and-down trend. Working capital efficiency, represented by liabilities and current assets on revenue, increased overall, despite marked fluctuations. Cost efficiency, as measured by the ratio of retained earnings to revenue, increased overall but with substantial variation. Invest efficiency decreased overall with only slight quarterly changes. Earnings per share also decreased overall, with moderate fluctuation.