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 29.59 (%).Trend:Decrease 33.89% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 83.47 (%).Trend:Increase 182.09% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 39.25 (%).Trend:Decrease 52.98% than previous quarter

Overall: increasing (32.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 63.62 (%).Trend:Decrease 33.42% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 187.66 (%).Trend:Increase 194.97% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 87.73 (%).Trend:Decrease 53.25% than previous quarter

Overall: increasing (37.9%). 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 93.69 (%).Trend:Decrease 33.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 249.27 (%).Trend:Increase 166.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 118.57 (%).Trend:Decrease 52.43% than previous quarter

Overall: increasing (26.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.77 (%).Trend:Increase 2.07% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.74 (%).Trend:Decrease 6.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.51 (%).Trend:Decrease 1.46% than previous quarter

Overall: decreasing (-7.51%). 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 69.71 (%).Trend:Increase 1.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 68.26 (%).Trend:Decrease 2.08% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 68.28 (%).Trend:Increase 0.03% than previous quarter

Overall: decreasing (-2.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 7.97 (USD).Trend:Increase 44.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.93 (USD).Trend:Decrease 63.24% than previous quarter
Year 2022 Quarter 2: Earning Per Share 6.5 (USD).Trend:Increase 121.84% than previous quarter

Overall: decreasing (-18.44%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows significant volatility in working capital efficiency. Liabilities on revenue fluctuated considerably, increasing from 29.59% to 83.47%, then decreasing to 39.25%. Similarly, current assets on revenue displayed substantial swings. Cost efficiency, as measured by the ratio of retained earnings to revenue, also exhibited considerable fluctuations, rising from 93.69% to 249.27%, and then decreasing to 118.57%. Selling, general, and administrative expenses show a slight decrease overall.  Investment efficiency shows a slight decrease in retained earnings on assets. Earnings per share also displayed substantial fluctuations.