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 31.87 (%).Trend:Decrease 10.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 69.09 (%).Trend:Increase 116.79% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.9 (%).Trend:Decrease 49.49% than previous quarter

Overall: increasing (9.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 54.21 (%).Trend:Decrease 29.3% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 158.91 (%).Trend:Increase 193.14% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 82.8 (%).Trend:Decrease 47.9% than previous quarter

Overall: increasing (52.74%). 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 21.92 (%).Trend:Decrease 35.3% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 65.59 (%).Trend:Increase 199.22% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 34.15 (%).Trend:Decrease 47.93% than previous quarter

Overall: increasing (55.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 21.81 (%).Trend:Decrease 4.13% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 22.3 (%).Trend:Increase 2.25% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 22.78 (%).Trend:Increase 2.15% than previous quarter

Overall: increasing (4.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.7 (USD).Trend:Increase 167.33% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.19 (USD).Trend:Decrease 55.93% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.44 (USD).Trend:Increase 105.04% than previous quarter

Overall: decreasing (-9.63%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2022 shows significant fluctuations in working capital efficiency.  Liabilities on revenue decreased in Q3 2021, then increased dramatically in Q1 2022 before decreasing again in Q2 2022.  A comparable pattern is seen in current assets on revenue.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays significant variation across the three quarters. Investment efficiency (retained earnings on assets) demonstrates a small overall increase with little fluctuation. Earnings per share demonstrates substantial fluctuation, increasing, decreasing, and then increasing again.