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 31.11 (%).Trend:Decrease 32.43% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 81.52 (%).Trend:Increase 162.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.36 (%).Trend:Decrease 54.17% than previous quarter

Overall: increasing (20.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 98.73 (%).Trend:Decrease 27.13% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 315.06 (%).Trend:Increase 219.11% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 165.25 (%).Trend:Decrease 47.55% than previous quarter

Overall: increasing (67.38%). 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 75.64 (%).Trend:Decrease 32.64% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 246.17 (%).Trend:Increase 225.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 140.43 (%).Trend:Decrease 42.95% than previous quarter

Overall: increasing (85.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.3 (%).Trend:Decrease 4.89% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.98 (%).Trend:Decrease 3.11% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.87 (%).Trend:Increase 8.92% than previous quarter

Overall: increasing (5.53%). 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 35.42 (%).Trend:Increase 2.1% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 39.05 (%).Trend:Increase 10.25% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 41.28 (%).Trend:Increase 5.71% than previous quarter

Overall: increasing (16.54%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.5 (USD).Trend:Increase 57.89% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.62 (USD).Trend:Decrease 64.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.18 (USD).Trend:Increase 34.57% than previous quarter

Overall: decreasing (-51.56%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal significant fluctuations in working capital efficiency. Liabilities on revenue increased dramatically in Q1 2022, followed by a substantial decrease in Q2 2022. Similarly, current assets on revenue saw a huge increase in Q1 2022, decreasing sharply in Q2 2022.  Cost efficiency, as indicated by the retained earnings to revenue ratio, exhibited extreme volatility.  SG&A expense ratio, however, demonstrates minimal variation. Investment efficiency, represented by retained earnings on assets, also displays little fluctuation. Earnings per share decreased overall, with considerable volatility.