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 33.9 (%).Trend:Decrease 30.48% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 109.5 (%).Trend:Increase 223.01% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 60.51 (%).Trend:Decrease 44.74% than previous quarter

Overall: increasing (78.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 55.75 (%).Trend:Decrease 28.94% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 157.54 (%).Trend:Increase 182.58% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 85.28 (%).Trend:Decrease 45.87% than previous quarter

Overall: increasing (52.97%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.12 (%).Trend:Decrease 1.58% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.63 (%).Trend:Increase 2.41% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.62 (%).Trend:Decrease 4.67% than previous quarter

Overall: decreasing (-2.37%). 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
Earning Per Share
Year 2021 Quarter 3: Earning Per Share 5.29 (USD).Trend:Increase 52.89% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.57 (USD).Trend:Decrease 70.32% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.58 (USD).Trend:Increase 128.03% than previous quarter

Overall: decreasing (-32.33%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue over the three quarters.  Liabilities on revenue decreased from Q3 2021 to Q2 2022, then sharply increased in Q1 2022 before decreasing again in Q2 2022. Current assets on revenue also saw significant fluctuations, increasing in Q1 2022 before decreasing in Q2 2022.  Cost efficiency shows little fluctuation in SG&A expense ratio. Investment efficiency shows significant fluctuations in earnings per share, with increases in Q3 2021 and Q2 2022, but a significant decrease in Q1 2022. Overall,  financial performance shows considerable volatility across the three key areas.