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 37.0 (%).Trend:Decrease 35.33% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 94.62 (%).Trend:Increase 155.73% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 55.26 (%).Trend:Decrease 41.6% than previous quarter

Overall: increasing (49.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 77.96 (%).Trend:Decrease 31.82% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 207.53 (%).Trend:Increase 166.2% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 111.03 (%).Trend:Decrease 46.5% than previous quarter

Overall: increasing (42.42%). 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 1.93 (%).Trend:Decrease 594.87% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 9.5 (%).Trend:Increase 392.23% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 4.88 (%).Trend:Decrease 48.63% than previous quarter

Overall: increasing (152.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.4 (%).Trend:Decrease 1.9% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.91 (%).Trend:Decrease 5.64% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.47 (%).Trend:Decrease 1.77% than previous quarter

Overall: decreasing (-7.31%). 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 0.86 (%).Trend:Decrease 816.67% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 1.54 (%).Trend:Increase 79.07% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 1.53 (%).Trend:Decrease 0.65% than previous quarter

Overall: increasing (77.91%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.52 (USD).Trend:Increase 52.73% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 62.7% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.86 (USD).Trend:Increase 97.87% than previous quarter

Overall: decreasing (-26.19%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2021 to Q2 2022 data reveals significant fluctuations in working capital efficiency metrics (Liabilities and Current Assets on Revenue). Cost efficiency shows a dramatic increase in the Ratio of Retained Earnings to Revenue, despite high volatility; SG&A expenses show consistent decrease. Investment efficiency metrics (Retained Earnings on Assets) increased significantly but with substantial fluctuation.  Earnings per share demonstrates significant volatility.