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 22.44 (%).Trend:Decrease 33.53% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 117.68 (%).Trend:Increase 424.42% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 46.22 (%).Trend:Decrease 60.72% than previous quarter

Overall: increasing (105.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 31.75 (%).Trend:Decrease 32.01% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 156.51 (%).Trend:Increase 392.94% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 64.42 (%).Trend:Decrease 58.84% than previous quarter

Overall: increasing (102.9%). 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 3.33 (%).Trend:Decrease 5.67% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 12.5 (%).Trend:Increase 275.38% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 6.94 (%).Trend:Decrease 44.48% than previous quarter

Overall: increasing (108.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.56 (%).Trend:Increase 1.46% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.18 (%).Trend:Increase 7.51% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.57 (%).Trend:Decrease 6.95% than previous quarter

Overall: increasing (0.05%). 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 4.87 (%).Trend:Increase 40.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 4.39 (%).Trend:Decrease 9.86% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 5.77 (%).Trend:Increase 31.44% than previous quarter

Overall: increasing (18.48%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 5.57 (USD).Trend:Increase 45.43% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.03 (USD).Trend:Decrease 81.51% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.03 (USD).Trend:Increase 194.17% than previous quarter

Overall: decreasing (-45.6%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, liabilities and current assets on revenue showed significant increases (105.97% and 102.9% respectively), with high variation.  The ratio of retained earnings to revenue also increased significantly (108.41%), while the SG&A expense ratio showed little fluctuation. Retained earnings on assets increased moderately (18.48%), while earnings per share decreased significantly (-45.6%).