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 59.69 (%).Trend:Decrease 8.2% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 196.32 (%).Trend:Increase 228.9% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 94.9 (%).Trend:Decrease 51.66% than previous quarter

Overall: increasing (58.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 90.94 (%).Trend:Decrease 39.43% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 266.89 (%).Trend:Increase 193.48% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 131.59 (%).Trend:Decrease 50.7% than previous quarter

Overall: increasing (44.7%). 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 266.1 (%).Trend:Decrease 30.63% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 862.81 (%).Trend:Increase 224.24% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 459.11 (%).Trend:Decrease 46.79% than previous quarter

Overall: increasing (72.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.69 (%).Trend:Increase 10.33% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.38 (%).Trend:Increase 12.4% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.46 (%).Trend:Increase 4.43% than previous quarter

Overall: increasing (17.38%). 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 86.38 (%).Trend:Decrease 10.35% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 89.1 (%).Trend:Increase 3.15% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 93.11 (%).Trend:Increase 4.5% than previous quarter

Overall: increasing (7.79%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 9.58 (USD).Trend:Increase 36.47% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.69 (USD).Trend:Decrease 71.92% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.47 (USD).Trend:Increase 66.17% than previous quarter

Overall: decreasing (-53.34%). Fluctuation: **Significant** (high variation).



The Q3 2021 – Q2 2022 data reveals significant financial volatility.  Key working capital metrics (liabilities and current assets on revenue) increased substantially. The ratio of retained earnings to revenue also demonstrated significant growth, while SG&A expense ratios saw a modest increase. Retained earnings on assets showed positive, albeit small, growth. Conversely, earnings per share experienced a sharp decline.