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 24.94 (%).Trend:Decrease 25.82% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 75.45 (%).Trend:Increase 202.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 33.11 (%).Trend:Decrease 56.12% than previous quarter

Overall: increasing (32.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 42.85 (%).Trend:Decrease 45.62% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 110.08 (%).Trend:Increase 156.9% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 38.52 (%).Trend:Decrease 65.01% than previous quarter

Overall: decreasing (-10.11%). 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 125.95 (%).Trend:Decrease 37.65% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 330.62 (%).Trend:Increase 162.5% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 149.34 (%).Trend:Decrease 54.83% than previous quarter

Overall: increasing (18.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 28.55 (%).Trend:Decrease 2.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 27.89 (%).Trend:Decrease 2.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 26.74 (%).Trend:Decrease 4.12% than previous quarter

Overall: decreasing (-6.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.26 (USD).Trend:Increase 51.81% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 69.05% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.94 (USD).Trend:Increase 141.03% than previous quarter

Overall: decreasing (-25.4%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows significant volatility. Working capital efficiency, with Liabilities on Revenue increasing substantially from Q3 2021 to Q1 2022 and then decreasing in Q2 2022, exhibits high variation. Current assets on Revenue decreased overall but with sharp fluctuations. Cost efficiency as measured by the Ratio of Retained Earnings to Revenue shows significant increases and decreases. Invest efficiency demonstrates a steady, slight decrease in Retained Earning on Assets with minimal fluctuations. Earnings per share also displays a negative trend and significant fluctuation.