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 22.31 (%).Trend:Decrease 23.2% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 62.17 (%).Trend:Increase 178.66% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.06 (%).Trend:Decrease 48.43% than previous quarter

Overall: increasing (43.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 27.95 (%).Trend:Decrease 22.94% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 91.05 (%).Trend:Increase 225.76% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 46.67 (%).Trend:Decrease 48.74% than previous quarter

Overall: increasing (66.98%). 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 22.69 (%).Trend:Decrease 0.04% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.35 (%).Trend:Increase 2.91% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.66 (%).Trend:Increase 1.33% than previous quarter

Overall: increasing (4.28%). 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 3.82 (USD).Trend:Increase 34.51% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.38 (USD).Trend:Decrease 37.7% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.99 (USD).Trend:Increase 67.65% than previous quarter

Overall: increasing (4.45%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q3 2021 to Q2 2022 indicate substantial fluctuations in working capital efficiency with notable increases and decreases in both liabilities and current assets on revenue. Cost efficiency displays a gradual increase in SG&A expense ratios. Investment efficiency shows a moderate increase in earnings per share with significant variability.