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 17.16 (%).Trend:Decrease 31.31% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 49.23 (%).Trend:Increase 186.89% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 21.2 (%).Trend:Decrease 56.94% than previous quarter

Overall: increasing (23.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 33.05 (%).Trend:Decrease 33.3% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 94.16 (%).Trend:Increase 184.9% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 40.52 (%).Trend:Decrease 56.97% than previous quarter

Overall: increasing (22.6%). 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 -20.51 (%).Trend:Decrease 44.34% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -50.32 (%).Trend:Increase 145.34% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -24.68 (%).Trend:Decrease 50.95% than previous quarter

Overall: decreasing (20.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.81 (%).Trend:Decrease 1.34% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.26 (%).Trend:Increase 12.37% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.99 (%).Trend:Decrease 5.71% than previous quarter

Overall: increasing (5.96%). 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 -10.16 (%).Trend:Decrease 13.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -8.58 (%).Trend:Decrease 15.55% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -8.98 (%).Trend:Increase 4.66% than previous quarter

Overall: increasing (-11.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.99 (USD).Trend:Increase 24.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.25 (USD).Trend:Decrease 74.95% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.98 (USD).Trend:Increase 58.4% than previous quarter

Overall: decreasing (-60.32%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveals significant volatility. Liabilities and current assets on revenue initially decreased and later increased, displaying substantial variation. Cost efficiency, as measured by the retained earnings to revenue ratio, decreased overall with substantial fluctuation. The SG&A expense ratio showed slight increases and decreases, with little variation. Investment efficiency and earnings per share showed substantial variability.