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 17.23 (%).Trend:Decrease 17.99% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 46.6 (%).Trend:Increase 170.46% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.43 (%).Trend:Decrease 26.12% than previous quarter

Overall: increasing (99.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 5.2 (%).Trend:Decrease 27.78% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 12.74 (%).Trend:Increase 145.0% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 13.45 (%).Trend:Increase 5.57% than previous quarter

Overall: increasing (158.65%). 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 3.33 (%).Trend:Decrease 2.06% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.47 (%).Trend:Decrease 25.83% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.99 (%).Trend:Increase 61.54% than previous quarter

Overall: increasing (19.82%). Fluctuation: **Neutral** (moderate 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


Financial statements from Q3 2021 to Q2 2022 reveal increasing liabilities on revenue (99.83%) and current assets (158.65%), both with significant fluctuations. Cost efficiency, measured by the SG&A expense ratio, shows a moderate increase (19.82%) with neutral fluctuation.  The data suggest growth in working capital and slight improvements in cost efficiency, but the significant variations warrant further investigation.