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 33.24 (%).Trend:Decrease 29.02% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 105.25 (%).Trend:Increase 216.64% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 46.65 (%).Trend:Decrease 55.68% than previous quarter

Overall: increasing (40.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 48.63 (%).Trend:Decrease 33.98% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 170.0 (%).Trend:Increase 249.58% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 84.52 (%).Trend:Decrease 50.28% than previous quarter

Overall: increasing (73.8%). 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 1.09 (%).Trend:Decrease 125.77% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 3.46 (%).Trend:Increase 217.43% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 8.74 (%).Trend:Increase 152.6% than previous quarter

Overall: increasing (701.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.8 (%).Trend:Decrease 3.23% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.34 (%).Trend:Decrease 25.56% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.38 (%).Trend:Increase 2.99% than previous quarter

Overall: decreasing (-23.33%). Fluctuation: **Neutral** (moderate 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 0.68 (%).Trend:Decrease 140.72% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 0.71 (%).Trend:Increase 4.41% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 3.86 (%).Trend:Increase 443.66% than previous quarter

Overall: increasing (467.65%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.4 (USD).Trend:Increase 69.23% than previous quarter
Year 2022 Quarter 1: Earning Per Share 2.54 (USD).Trend:Decrease 42.27% than previous quarter
Year 2022 Quarter 2: Earning Per Share 5.55 (USD).Trend:Increase 118.5% than previous quarter

Overall: increasing (26.14%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 reveal significant volatility in key metrics. Working capital efficiency, measured by liabilities and current assets on revenue, shows substantial increases with large fluctuations. Cost efficiency, reflected by the ratio of retained earnings to revenue, indicates a large increase, despite substantial quarter-over-quarter variation. The SG&A expense ratio shows a decrease. Invest efficiency and earnings per share exhibit significant increases with large fluctuations.