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 42.32 (%).Trend:Decrease 34.3% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 121.11 (%).Trend:Increase 186.18% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 58.02 (%).Trend:Decrease 52.09% than previous quarter

Overall: increasing (37.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 89.56 (%).Trend:Decrease 26.76% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 215.98 (%).Trend:Increase 141.16% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 100.24 (%).Trend:Decrease 53.59% than previous quarter

Overall: increasing (11.92%). 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 93.0 (%).Trend:Decrease 29.87% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 292.9 (%).Trend:Increase 214.95% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 138.3 (%).Trend:Decrease 52.78% than previous quarter

Overall: increasing (48.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 55.06 (%).Trend:Increase 0.38% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54.51 (%).Trend:Decrease 1.0% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 53.16 (%).Trend:Decrease 2.48% than previous quarter

Overall: decreasing (-3.45%). 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 57.39 (%).Trend:Increase 0.77% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 59.61 (%).Trend:Increase 3.87% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 62.21 (%).Trend:Increase 4.36% than previous quarter

Overall: increasing (8.4%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 5.1 (USD).Trend:Increase 32.81% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.91 (USD).Trend:Decrease 62.55% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.93 (USD).Trend:Increase 158.12% than previous quarter

Overall: decreasing (-3.33%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 present a picture of considerable volatility in financial performance. Working capital efficiency, as indicated by liabilities and current assets on revenue, exhibits significant fluctuations, with both increasing and decreasing over the period. Cost efficiency shows a mildly decreasing trend in SG&A expenses. Investment efficiency displays a continuous upward trend in retained earnings on assets. However, earnings per share exhibits considerable variability, with significant fluctuations. Overall, the data points to instability and a need for a detailed investigation to understand the causes of the dynamic changes in various metrics.