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 29.72 (%).Trend:Decrease 32.49% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 83.22 (%).Trend:Increase 180.01% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 41.58 (%).Trend:Decrease 50.04% than previous quarter

Overall: increasing (39.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 52.62 (%).Trend:Decrease 31.55% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 166.69 (%).Trend:Increase 216.78% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 84.33 (%).Trend:Decrease 49.41% than previous quarter

Overall: increasing (60.26%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.08 (%).Trend:Decrease 2.27% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.59 (%).Trend:Increase 3.38% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.46 (%).Trend:Decrease 0.83% than previous quarter

Overall: increasing (2.52%). 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
Earning Per Share
Year 2021 Quarter 3: Earning Per Share 5.18 (USD).Trend:Increase 62.38% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.32 (USD).Trend:Decrease 35.91% than previous quarter
Year 2022 Quarter 2: Earning Per Share 5.6 (USD).Trend:Increase 68.67% than previous quarter

Overall: increasing (8.11%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q3 2021 to Q2 2022 show a significant variation in working capital. Liabilities on revenue decreased then dramatically increased before decreasing again, while current assets on revenue show a similar pattern. Cost efficiency remains relatively stable with a small overall increase. Investment efficiency, measured by earnings per share, is characterized by a moderate variation, fluctuating between increases and decreases.