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 27.82 (%).Trend:Decrease 36.94% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 127.84 (%).Trend:Increase 359.53% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 58.15 (%).Trend:Decrease 54.51% than previous quarter

Overall: increasing (109.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 88.23 (%).Trend:Decrease 25.7% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 343.09 (%).Trend:Increase 288.86% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 179.39 (%).Trend:Decrease 47.71% than previous quarter

Overall: increasing (103.32%). 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 105.35 (%).Trend:Decrease 31.6% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 290.65 (%).Trend:Increase 175.89% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 158.38 (%).Trend:Decrease 45.51% than previous quarter

Overall: increasing (50.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 33.53 (%).Trend:Decrease 0.53% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 23.51 (%).Trend:Decrease 29.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 25.08 (%).Trend:Increase 6.68% than previous quarter

Overall: decreasing (-25.2%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.34 (USD).Trend:Increase 53.95% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.58 (USD).Trend:Decrease 75.21% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.39 (USD).Trend:Increase 312.07% than previous quarter

Overall: increasing (2.14%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 highlight substantial fluctuations in key performance indicators. Working capital efficiency (liabilities and current assets on revenue) showed large increases overall but significant volatility. Cost efficiency, in the form of the retained earnings to revenue ratio, also saw a substantial rise, with significant fluctuation. Investment efficiency decreased, exhibiting moderate variation. Earnings per share rose overall, but with large differences across the quarters.