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 28.09 (%).Trend:Decrease 39.05% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 78.13 (%).Trend:Increase 178.14% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 41.18 (%).Trend:Decrease 47.29% than previous quarter

Overall: increasing (46.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 60.91 (%).Trend:Decrease 34.49% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 168.79 (%).Trend:Increase 177.11% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 82.36 (%).Trend:Decrease 51.21% than previous quarter

Overall: increasing (35.22%). 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 12.72 (%).Trend:Decrease 14.75% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 52.19 (%).Trend:Increase 310.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 28.33 (%).Trend:Decrease 45.72% than previous quarter

Overall: increasing (122.72%). 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 6.91 (%).Trend:Increase 26.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 9.96 (%).Trend:Increase 44.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 9.59 (%).Trend:Decrease 3.71% than previous quarter

Overall: increasing (38.78%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 123.53% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 55.26% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.11 (USD).Trend:Decrease 35.29% than previous quarter

Overall: decreasing (-71.05%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 shows significant fluctuations. Working capital efficiency, with liabilities and current assets on revenue, shows an overall increasing trend but with significant volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also demonstrates a substantial upward trend. Investment efficiency shows a neutral trend with moderate volatility, while earnings per share decrease overall.