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 35.16 (%).Trend:Decrease 23.3% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 77.36 (%).Trend:Increase 120.02% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 61.43 (%).Trend:Decrease 20.59% than previous quarter

Overall: increasing (74.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 59.38 (%).Trend:Decrease 25.55% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 130.71 (%).Trend:Increase 120.12% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 83.92 (%).Trend:Decrease 35.8% than previous quarter

Overall: increasing (41.33%). 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 8.17 (%).Trend:Decrease 22.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 25.27 (%).Trend:Increase 209.3% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 14.84 (%).Trend:Decrease 41.27% than previous quarter

Overall: increasing (81.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.96 (%).Trend:Decrease 4.01% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.43 (%).Trend:Increase 6.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.82 (%).Trend:Increase 1.53% than previous quarter

Overall: increasing (7.76%). 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 6.19 (%).Trend:Increase 17.23% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 8.07 (%).Trend:Increase 30.37% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.13 (%).Trend:Increase 0.74% than previous quarter

Overall: increasing (31.34%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.85 (USD).Trend:Increase 54.55% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 70.59% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.58 (USD).Trend:Increase 132.0% than previous quarter

Overall: decreasing (-31.76%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveals significant fluctuations. Working capital efficiency shows increasing liabilities and current assets, with substantial quarter-to-quarter changes. Cost efficiency demonstrates an increase in the ratio of retained earnings to revenue, but with significant volatility.  SG&A expense ratio is slightly increasing, though with a stable trend. Investment efficiency shows a positive trend in retained earnings on assets.  Earnings per share are declining.