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 20.33 (%).Trend:Decrease 33.37% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 60.84 (%).Trend:Increase 199.26% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.7 (%).Trend:Decrease 46.25% than previous quarter

Overall: increasing (60.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 86.15 (%).Trend:Decrease 29.54% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 267.13 (%).Trend:Increase 210.08% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 117.99 (%).Trend:Decrease 55.83% than previous quarter

Overall: increasing (36.96%). 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 152.83 (%).Trend:Decrease 32.21% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 483.87 (%).Trend:Increase 216.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 235.42 (%).Trend:Decrease 51.35% than previous quarter

Overall: increasing (54.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.86 (%).Trend:Decrease 1.34% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.5 (%).Trend:Increase 29.8% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.43 (%).Trend:Decrease 18.0% than previous quarter

Overall: increasing (6.43%). 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
Year 2021 Quarter 3: Retained Earning on Assets 62.63 (%).Trend:Decrease 0.16% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 64.94 (%).Trend:Increase 3.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 68.28 (%).Trend:Increase 5.14% than previous quarter

Overall: increasing (9.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.51 (USD).Trend:Increase 44.25% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.48 (USD).Trend:Decrease 80.88% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.24 (USD).Trend:Increase 158.33% than previous quarter

Overall: decreasing (-50.6%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 reveals significant volatility in key metrics. Working capital efficiency, cost efficiency, and earnings per share show significant fluctuation, with large quarter-to-quarter changes.  Investment efficiency shows minimal fluctuation, with consistent increases in retained earnings on assets. The SG&A expense ratio shows moderate fluctuation.