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 31.25 (%).Trend:Decrease 31.06% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 80.87 (%).Trend:Increase 158.78% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 41.21 (%).Trend:Decrease 49.04% than previous quarter

Overall: increasing (31.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 37.65 (%).Trend:Decrease 33.5% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 93.11 (%).Trend:Increase 147.3% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 52.32 (%).Trend:Decrease 43.81% than previous quarter

Overall: increasing (38.96%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.96 (%).Trend:Decrease 3.91% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.83 (%).Trend:Decrease 0.42% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.66 (%).Trend:Decrease 0.55% than previous quarter

Overall: decreasing (-0.97%). 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
Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.18 (USD).Trend:Increase 57.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.33 (USD).Trend:Decrease 72.03% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.06 (USD).Trend:Increase 221.21% than previous quarter

Overall: decreasing (-10.17%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a significant increase in liabilities and current assets on revenue from Q3 2021 to Q2 2022, with substantial volatility. Cost efficiency demonstrates a slight decrease in the SG&A expense ratio, with low fluctuation.  Investment efficiency shows a decrease in earnings per share, with considerable quarter-to-quarter variability. The data indicates fluctuating financial performance, demanding further review of strategies.