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 15.35 (%).Trend:Decrease 52.2% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 57.92 (%).Trend:Increase 277.33% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 26.51 (%).Trend:Decrease 54.23% than previous quarter

Overall: increasing (72.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 102.12 (%).Trend:Increase 49.12% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 161.48 (%).Trend:Increase 58.13% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.09 (%).Trend:Decrease 40.49% than previous quarter

Overall: decreasing (-5.9%). 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 77.69 (%).Trend:Decrease 35.14% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 251.45 (%).Trend:Increase 223.66% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 119.17 (%).Trend:Decrease 52.61% than previous quarter

Overall: increasing (53.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.34 (%).Trend:Decrease 7.71% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.89 (%).Trend:Increase 24.45% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.0 (%).Trend:Decrease 11.28% than previous quarter

Overall: increasing (10.41%). 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 22.08 (%).Trend:Decrease 12.35% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 21.73 (%).Trend:Decrease 1.59% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 23.54 (%).Trend:Increase 8.33% than previous quarter

Overall: increasing (6.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 8.74 (USD).Trend:Increase 87.55% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 96.11% than previous quarter
Year 2022 Quarter 2: Earning Per Share 6.22 (USD).Trend:Increase 1729.41% than previous quarter

Overall: decreasing (-28.83%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 reveals considerable volatility.  Working capital efficiency, measured by liabilities and current assets on revenue, shows significant variations, with liabilities increasing and current assets demonstrating both increases and decreases. Cost efficiency metrics, including the ratio of retained earnings to revenue and SG&A expense ratios, exhibit substantial ups and downs, potentially reflecting short-term market conditions. Investment efficiency, represented by retained earnings on assets, shows a somewhat stable, though still fluctuating, upward trend. Earnings per share demonstrates a dramatic decline followed by a significant recovery. The analysis highlights short-term instability in key performance indicators, but the presence of both growth and decline patterns prevents definitive conclusions about the overall financial health.