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 37.64 (%).Trend:Decrease 31.4% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 127.56 (%).Trend:Increase 238.89% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49.11 (%).Trend:Decrease 61.5% than previous quarter

Overall: increasing (30.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 49.58 (%).Trend:Decrease 33.21% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 200.64 (%).Trend:Increase 304.68% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 89.92 (%).Trend:Decrease 55.18% than previous quarter

Overall: increasing (81.36%). 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 31.39 (%).Trend:Decrease 33.57% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 101.44 (%).Trend:Increase 223.16% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 59.0 (%).Trend:Decrease 41.84% than previous quarter

Overall: increasing (87.96%). 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 26.91 (%).Trend:Increase 0.26% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 28.19 (%).Trend:Increase 4.76% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 35.16 (%).Trend:Increase 24.73% than previous quarter

Overall: increasing (30.66%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.32 (USD).Trend:Increase 30.69% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.57 (USD).Trend:Decrease 56.82% than previous quarter
Year 2022 Quarter 2: Earning Per Share 5.47 (USD).Trend:Increase 859.65% than previous quarter

Overall: increasing (314.39%). Fluctuation: **Significant** (high variation).



Financial performance in the third quarter of 2021 through the second quarter of 2022 reveals significant volatility across various key metrics.  Working capital efficiency, as evidenced by liabilities and current assets on revenue, demonstrates considerable fluctuations.  Cost efficiency, as reflected in the ratio of retained earnings to revenue, also shows substantial variations.  Investment efficiency, tracked by retained earnings on assets, is comparatively more stable, while earnings per share (EPS) exhibits dramatic swings.