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 17.47 (%).Trend:Decrease 43.26% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 42.16 (%).Trend:Increase 141.33% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 19.14 (%).Trend:Decrease 54.6% than previous quarter

Overall: increasing (9.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 46.25 (%).Trend:Decrease 31.64% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 128.87 (%).Trend:Increase 178.64% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 44.01 (%).Trend:Decrease 65.85% than previous quarter

Overall: decreasing (-4.84%). 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 103.14 (%).Trend:Decrease 32.18% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 299.87 (%).Trend:Increase 190.74% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 152.48 (%).Trend:Decrease 49.15% than previous quarter

Overall: increasing (47.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.91 (%).Trend:Decrease 9.61% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.78 (%).Trend:Increase 7.97% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.96 (%).Trend:Decrease 6.96% than previous quarter

Overall: increasing (0.46%). 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 96.6 (%).Trend:Increase 2.48% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 104.61 (%).Trend:Increase 8.29% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 124.67 (%).Trend:Increase 19.18% than previous quarter

Overall: increasing (29.06%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.59 (USD).Trend:Increase 67.37% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 61.01% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.41 (USD).Trend:Increase 127.42% than previous quarter

Overall: decreasing (-11.32%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 shows significant fluctuation in working capital efficiency.  Liabilities on revenue increased (9.56%), while current assets decreased (-4.84%). Cost efficiency shows a significant increase (47.84%) in the ratio of retained earnings to revenue.  SG&A expense ratio remained relatively stable (increasing by 0.46%). Investment efficiency exhibits a steady increase (29.06%) in retained earnings on assets, while earnings per share show a decrease (-11.32%).