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 13.05 (%).Trend:Decrease 34.19% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 38.84 (%).Trend:Increase 197.62% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 18.14 (%).Trend:Decrease 53.3% than previous quarter

Overall: increasing (39.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 19.38 (%).Trend:Decrease 35.08% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 51.94 (%).Trend:Increase 168.01% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 24.79 (%).Trend:Decrease 52.27% than previous quarter

Overall: increasing (27.92%). 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 3.31 (%).Trend:Decrease 30.9% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 9.82 (%).Trend:Increase 196.68% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 4.97 (%).Trend:Decrease 49.39% than previous quarter

Overall: increasing (50.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.26 (%).Trend:Decrease 1.25% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.89 (%).Trend:Increase 4.42% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.4 (%).Trend:Decrease 3.29% than previous quarter

Overall: increasing (0.98%). 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 5.51 (%).Trend:Increase 7.83% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 5.91 (%).Trend:Increase 7.26% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 6.35 (%).Trend:Increase 7.45% than previous quarter

Overall: increasing (15.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.28 (USD).Trend:Increase 833.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.07 (USD).Trend:Decrease 125.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.2 (USD).Trend:Decrease 385.71% than previous quarter

Overall: decreasing (-28.57%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 show significant fluctuations in working capital efficiency metrics. Liabilities and current assets on revenue display substantial increases and decreases, highlighting volatile conditions.  Cost efficiency, as measured by the ratio of retained earnings to revenue and SG&A expense ratios, also shows substantial fluctuations. Investment efficiency, with retained earnings on assets, indicates a generally upward trend, although earnings per share show a highly variable and downward trend.