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 20.24 (%).Trend:Decrease 39.98% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 69.84 (%).Trend:Increase 245.06% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.03 (%).Trend:Decrease 51.27% than previous quarter

Overall: increasing (68.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 30.29 (%).Trend:Decrease 41.06% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 98.5 (%).Trend:Increase 225.19% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 48.43 (%).Trend:Decrease 50.83% than previous quarter

Overall: increasing (59.89%). 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 38.03 (%).Trend:Decrease 36.92% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 103.11 (%).Trend:Increase 171.13% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 50.49 (%).Trend:Decrease 51.03% than previous quarter

Overall: increasing (32.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.13 (%).Trend:Increase 4.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.38 (%).Trend:Decrease 7.4% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.06 (%).Trend:Decrease 3.41% than previous quarter

Overall: decreasing (-10.56%). 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 49.65 (%).Trend:Increase 1.24% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 46.73 (%).Trend:Decrease 5.88% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 46.69 (%).Trend:Decrease 0.09% than previous quarter

Overall: decreasing (-5.96%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.5 (USD).Trend:Decrease 43.82% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 8.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 54.35% than previous quarter

Overall: increasing (42.0%). Fluctuation: **Neutral** (moderate variation).



Financial data from Q3 2021 to Q2 2022 shows significant fluctuations in working capital. Liabilities on revenue increased substantially (68.13%), while current assets on revenue also rose (59.89%).  Cost efficiency, as measured by retained earnings to revenue, displays a significant increase (32.76%).  The SG&A expense ratio decreased slightly (-10.56%) with a low variation, while investment efficiency shows a decrease in retained earnings on assets (-5.96%). EPS showed growth, a moderate increase (42.0%) with moderate variation.