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 43.63 (%).Trend:Decrease 33.62% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 83.36 (%).Trend:Increase 91.06% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.49 (%).Trend:Decrease 31.03% than previous quarter

Overall: increasing (31.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 62.79 (%).Trend:Decrease 31.72% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 178.31 (%).Trend:Increase 183.98% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 101.28 (%).Trend:Decrease 43.2% than previous quarter

Overall: increasing (61.3%). 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 51.33 (%).Trend:Decrease 31.31% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 96.22 (%).Trend:Increase 87.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 46.44 (%).Trend:Decrease 51.74% than previous quarter

Overall: decreasing (-9.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.96 (%).Trend:Increase 4.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.37 (%).Trend:Decrease 30.02% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.41 (%).Trend:Decrease 11.47% than previous quarter

Overall: decreasing (-38.04%). Fluctuation: **Neutral** (moderate 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 20.86 (%).Trend:Increase 2.86% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 18.02 (%).Trend:Decrease 13.61% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 16.93 (%).Trend:Decrease 6.05% than previous quarter

Overall: decreasing (-18.84%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.83 (USD).Trend:Increase 69.39% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 59.04% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.96 (USD).Trend:Increase 182.35% than previous quarter

Overall: increasing (15.66%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, working capital efficiency displays significant fluctuation, with liabilities on revenue increasing by 31.77% and current assets increasing by 61.3%. Cost efficiency is also highly variable, exhibiting a decrease in the ratio of retained earnings to revenue by 9.53%.  Selling, general, and administrative (SG&A) expenses decreased significantly (-38.04%), while investment efficiency (retained earnings on assets) decreased by 18.84%. Earnings per share demonstrated substantial fluctuation, showing an overall increase of 15.66%.