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 26.55 (%).Trend:Decrease 30.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 71.54 (%).Trend:Increase 169.45% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.38 (%).Trend:Decrease 47.75% than previous quarter

Overall: increasing (40.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 43.72 (%).Trend:Decrease 39.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 102.67 (%).Trend:Increase 134.84% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 54.6 (%).Trend:Decrease 46.82% than previous quarter

Overall: increasing (24.89%). 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 46.0 (%).Trend:Decrease 30.14% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 137.7 (%).Trend:Increase 199.35% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 71.96 (%).Trend:Decrease 47.74% than previous quarter

Overall: increasing (56.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.04 (%).Trend:Increase 2.24% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.29 (%).Trend:Increase 6.24% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.58 (%).Trend:Increase 1.36% than previous quarter

Overall: increasing (7.68%). 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 37.07 (%).Trend:Decrease 3.56% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 38.02 (%).Trend:Increase 2.56% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 38.78 (%).Trend:Increase 2.0% than previous quarter

Overall: increasing (4.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 7.63 (USD).Trend:Increase 25.08% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.38 (USD).Trend:Decrease 81.91% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.39 (USD).Trend:Increase 73.19% than previous quarter

Overall: decreasing (-68.68%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022,  key financial metrics show mixed results.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue increased overall, though with significant fluctuations.  The SG&A expense ratio showed a small increase, while retained earnings on assets increased modestly. However, earnings per share decreased significantly.