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 79.53 (%).Trend:Decrease 25.05% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 225.72 (%).Trend:Increase 183.82% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 134.81 (%).Trend:Decrease 40.28% than previous quarter

Overall: increasing (69.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 91.51 (%).Trend:Decrease 22.91% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 238.95 (%).Trend:Increase 161.12% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 117.58 (%).Trend:Decrease 50.79% than previous quarter

Overall: increasing (28.49%). 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 44.95 (%).Trend:Decrease 30.37% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 142.32 (%).Trend:Increase 216.62% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 52.43 (%).Trend:Decrease 63.16% than previous quarter

Overall: increasing (16.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.28 (%).Trend:Decrease 0.43% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.17 (%).Trend:Decrease 2.83% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.0 (%).Trend:Decrease 0.45% than previous quarter

Overall: decreasing (-3.26%). 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 6.22 (%).Trend:Increase 5.42% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 6.75 (%).Trend:Increase 8.52% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 5.27 (%).Trend:Decrease 21.93% than previous quarter

Overall: decreasing (-15.27%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.57 (USD).Trend:Increase 64.74% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.87 (USD).Trend:Decrease 66.15% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.53 (USD).Trend:Decrease 275.86% than previous quarter

Overall: decreasing (-159.53%). Fluctuation: **Significant** (high variation).



Financial performance in Q3 2021 to Q2 2022 exhibits significant volatility. Liabilities and current assets on revenue show large fluctuations, with sharp increases in Q1 2022, followed by drops in subsequent quarters. Cost efficiency, measured by the ratio of retained earnings to revenue, displays extreme volatility, peaking in Q1 2022. Conversely, the SG&A expense ratio remains relatively stable. Investment efficiency, as measured by retained earnings on assets, shows a decrease overall, although the fluctuations are somewhat less drastic than those seen in other metrics. Earnings per share are also experiencing considerable declines.