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 42.1 (%).Trend:Decrease 34.48% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 128.32 (%).Trend:Increase 204.8% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 69.11 (%).Trend:Decrease 46.14% than previous quarter

Overall: increasing (64.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 62.22 (%).Trend:Decrease 33.86% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 184.94 (%).Trend:Increase 197.24% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.91 (%).Trend:Decrease 47.6% than previous quarter

Overall: increasing (55.75%). 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 -14.16 (%).Trend:Decrease 42.37% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -32.84 (%).Trend:Increase 131.92% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -13.9 (%).Trend:Decrease 57.67% than previous quarter

Overall: increasing (-1.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.39 (%).Trend:Decrease 1.74% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.17 (%).Trend:Decrease 6.49% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.29 (%).Trend:Increase 3.79% than previous quarter

Overall: decreasing (-2.95%). 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 -16.14 (%).Trend:Decrease 11.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -12.86 (%).Trend:Decrease 20.32% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -10.45 (%).Trend:Decrease 18.74% than previous quarter

Overall: increasing (-35.25%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.75 (USD).Trend:Increase 127.27% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 44.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.11 (USD).Trend:Increase 164.29% than previous quarter

Overall: increasing (48.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show a dynamic financial position, characterized by significant fluctuation in most key metrics.  Working capital efficiency, with significant increases and decreases in liabilities and current assets on revenue, exhibits volatility. Cost efficiency, in the form of the SG&A expense ratio, displays a consistent downward trend, contrasting with the highly variable retained earnings to revenue ratio and investment efficiency. Earnings per share demonstrate mixed results with quarterly variations, demanding a deeper analysis to uncover the underlying causes and trends.