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 15.51 (%).Trend:Decrease 41.8% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 52.12 (%).Trend:Increase 236.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 26.01 (%).Trend:Decrease 50.1% than previous quarter

Overall: increasing (67.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 15.98 (%).Trend:Decrease 42.95% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 57.45 (%).Trend:Increase 259.51% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 28.61 (%).Trend:Decrease 50.2% than previous quarter

Overall: increasing (79.04%). 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 10.42 (%).Trend:Decrease 27.39% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 31.75 (%).Trend:Increase 204.7% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 16.9 (%).Trend:Decrease 46.77% than previous quarter

Overall: increasing (62.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.11 (%).Trend:Increase 1.71% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.79 (%).Trend:Increase 6.73% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.91 (%).Trend:Increase 1.11% than previous quarter

Overall: increasing (7.91%). 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 27.39 (%).Trend:Increase 13.7% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 22.75 (%).Trend:Decrease 16.94% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 24.36 (%).Trend:Increase 7.08% than previous quarter

Overall: decreasing (-11.06%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 6.08 (USD).Trend:Increase 50.5% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.41 (USD).Trend:Decrease 60.36% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.81 (USD).Trend:Increase 99.59% than previous quarter

Overall: decreasing (-20.89%). Fluctuation: **Significant** (high variation).



Q3 2021 to Q2 2022 financial data indicates significant fluctuations in working capital efficiency. Liabilities on revenue increased (67.7%), and current assets on revenue also increased (79.04%), both showing substantial variation.  Cost efficiency saw a notable increase in the ratio of retained earnings to revenue (62.19%) with substantial quarterly fluctuations. The SG&A expense ratio showed a small overall increase (7.91%). Invest efficiency shows a slight decrease in retained earnings on assets, whereas earning per share saw a significant decrease.