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 23.58 (%).Trend:Decrease 29.38% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 68.22 (%).Trend:Increase 189.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.33 (%).Trend:Decrease 49.68% than previous quarter

Overall: increasing (45.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 37.65 (%).Trend:Decrease 36.92% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 112.56 (%).Trend:Increase 198.96% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 57.06 (%).Trend:Decrease 49.31% than previous quarter

Overall: increasing (51.55%). 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 118.99 (%).Trend:Decrease 32.66% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 369.71 (%).Trend:Increase 210.71% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 179.92 (%).Trend:Decrease 51.33% than previous quarter

Overall: increasing (51.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.42 (%).Trend:Decrease 0.23% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.21 (%).Trend:Decrease 5.65% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.65 (%).Trend:Decrease 2.77% than previous quarter

Overall: decreasing (-8.26%). 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 57.52 (%).Trend:Increase 5.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 61.17 (%).Trend:Increase 6.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 62.63 (%).Trend:Increase 2.39% than previous quarter

Overall: increasing (8.88%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.96 (USD).Trend:Increase 56.61% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 68.24% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.06 (USD).Trend:Increase 119.15% than previous quarter

Overall: decreasing (-30.41%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased sharply in Q1 2022, then decreased significantly in Q2 and Q3 2022, rising overall. Current assets on revenue also increased significantly in Q1 2022 before decreasing in Q2 and Q3, increasing overall. Cost efficiency shows a decreasing trend in SG&A expense ratio with little fluctuation, while the ratio of retained earnings to revenue increased significantly but fluctuated greatly. Investment efficiency shows a steady increase in retained earnings on assets with little fluctuation. Earnings per share showed significant fluctuation, with a substantial decline in Q1 2022, followed by an increase in Q2 2022 before decreasing in Q3.