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 13.32 (%).Trend:Decrease 42.34% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 47.23 (%).Trend:Increase 254.58% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 20.06 (%).Trend:Decrease 57.53% than previous quarter

Overall: increasing (50.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 27.73 (%).Trend:Decrease 44.99% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 94.7 (%).Trend:Increase 241.51% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 41.86 (%).Trend:Decrease 55.8% than previous quarter

Overall: increasing (50.96%). 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
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 8.3 (%).Trend:Decrease 34.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 15.73 (%).Trend:Increase 89.52% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 7.06 (%).Trend:Decrease 55.12% than previous quarter

Overall: decreasing (-14.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.04 (%).Trend:Decrease 3.67% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.05 (%).Trend:Increase 0.06% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.98 (%).Trend:Decrease 6.28% than previous quarter

Overall: decreasing (-6.22%). 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 11.72 (%).Trend:Increase 1.03% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 7.42 (%).Trend:Decrease 36.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 7.37 (%).Trend:Decrease 0.67% than previous quarter

Overall: decreasing (-37.12%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 6.23 (USD).Trend:Increase 92.28% than previous quarter
Year 2022 Quarter 1: Earning Per Share 3.61 (USD).Trend:Decrease 42.05% than previous quarter
Year 2022 Quarter 2: Earning Per Share 9.36 (USD).Trend:Increase 159.28% than previous quarter

Overall: increasing (50.24%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 shows significant fluctuations across various metrics. Working capital efficiency, current assets on revenue, and liabilities on revenue show increasing trends with substantial volatility. Cost efficiency, measured by the ratio of retained earnings to revenue, displays a decreasing overall trend but also significant fluctuations.  Selling, general, and administrative (SG&A) expense ratio is decreasing with minimal variation. Investment efficiency, measured by retained earnings on assets, is also decreasing with moderate fluctuation. Earnings per share show an increasing trend with high volatility.