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 27.34 (%).Trend:Decrease 12.29% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 61.76 (%).Trend:Increase 125.9% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.35 (%).Trend:Decrease 47.62% than previous quarter

Overall: increasing (18.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 41.53 (%).Trend:Decrease 15.14% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 99.78 (%).Trend:Increase 140.26% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 46.84 (%).Trend:Decrease 53.06% than previous quarter

Overall: increasing (12.79%). 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 30.29 (%).Trend:Decrease 34.18% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 88.82 (%).Trend:Increase 193.23% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 44.24 (%).Trend:Decrease 50.19% than previous quarter

Overall: increasing (46.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.58 (%).Trend:Decrease 1.7% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.79 (%).Trend:Decrease 6.82% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.93 (%).Trend:Increase 1.3% than previous quarter

Overall: decreasing (-5.61%). 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 21.82 (%).Trend:Decrease 39.24% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 24.44 (%).Trend:Increase 12.01% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 25.08 (%).Trend:Increase 2.62% than previous quarter

Overall: increasing (14.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.86 (USD).Trend:Increase 65.67% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.86 (USD).Trend:Decrease 77.72% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.66 (USD).Trend:Increase 93.02% than previous quarter

Overall: decreasing (-56.99%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2021 to Q2 2022 present a volatile financial picture. Working capital efficiency shows increased liabilities, then decreases, and ultimately an overall increase, but with significant fluctuation. Current assets on revenue also demonstrate a similar pattern, varying between increases and decreases.  Cost efficiency exhibits significant volatility, with an eventual increase in the ratio of retained earnings to revenue. SG&A expenses trend downward. Investment efficiency shows a general increase. Earnings per share show significant decrease overall.