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 14.79 (%).Trend:Decrease 33.47% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 43.75 (%).Trend:Increase 195.81% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.38 (%).Trend:Decrease 44.27% than previous quarter

Overall: increasing (64.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 61.85 (%).Trend:Decrease 33.14% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 178.04 (%).Trend:Increase 187.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 90.53 (%).Trend:Decrease 49.15% than previous quarter

Overall: increasing (46.37%). 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 64.76 (%).Trend:Decrease 32.79% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 179.74 (%).Trend:Increase 177.55% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 91.07 (%).Trend:Decrease 49.33% than previous quarter

Overall: increasing (40.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.63 (%).Trend:Increase 0.47% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.54 (%).Trend:Decrease 0.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.25 (%).Trend:Decrease 1.14% than previous quarter

Overall: decreasing (-1.48%). 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 68.7 (%).Trend:Increase 1.57% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 68.57 (%).Trend:Decrease 0.19% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 69.06 (%).Trend:Increase 0.71% than previous quarter

Overall: increasing (0.52%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.21 (USD).Trend:Increase 55.13% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.47 (USD).Trend:Decrease 61.16% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.97 (USD).Trend:Increase 106.38% than previous quarter

Overall: decreasing (-19.83%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant volatility. Liabilities on revenue increased by 64.84%, and current assets on revenue by 46.37%, with substantial fluctuations. Cost efficiency shows a slight decrease in the SG&A expense ratio (-1.48%) with low variation. Investment efficiency demonstrates a slight increase in retained earnings on assets (0.52%) with minimal fluctuation. Earnings per share (EPS) decreased by 19.83% but with significant fluctuations.  Overall, the data suggests growing instability.