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 26.82 (%).Trend:Decrease 20.72% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 73.92 (%).Trend:Increase 175.62% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.77 (%).Trend:Decrease 52.96% than previous quarter

Overall: increasing (29.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 26.31 (%).Trend:Decrease 24.35% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 89.03 (%).Trend:Increase 238.39% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 47.32 (%).Trend:Decrease 46.85% than previous quarter

Overall: increasing (79.86%). 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 -46.77 (%).Trend:Decrease 37.6% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -117.89 (%).Trend:Increase 152.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -34.36 (%).Trend:Decrease 70.85% than previous quarter

Overall: increasing (-26.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.53 (%).Trend:Increase 3.11% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.5 (%).Trend:Increase 12.2% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.28 (%).Trend:Decrease 3.34% than previous quarter

Overall: increasing (8.45%). 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 -65.85 (%).Trend:Decrease 7.8% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -52.36 (%).Trend:Decrease 20.49% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -28.07 (%).Trend:Decrease 46.39% than previous quarter

Overall: increasing (-57.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.74 (USD).Trend:Increase 39.62% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.21 (USD).Trend:Decrease 71.62% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.11 (USD).Trend:Increase 428.57% than previous quarter

Overall: increasing (50.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 indicates significant fluctuations in key metrics. Working capital efficiency shows a notable increase in both liabilities and current assets on revenue, though the trends are highly volatile. Cost efficiency, as measured by the retained earnings to revenue ratio, has a fluctuating increasing trend. Selling, general, and administrative (SG&A) expense shows a smaller, more stable increase. Invest efficiency exhibits significant fluctuation, while earning per share shows high volatility, with substantial increases and decreases.