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 50.55 (%).Trend:Decrease 20.0% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 159.77 (%).Trend:Increase 216.06% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 80.83 (%).Trend:Decrease 49.41% than previous quarter

Overall: increasing (59.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 104.8 (%).Trend:Decrease 16.57% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 340.91 (%).Trend:Increase 225.3% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 150.23 (%).Trend:Decrease 55.93% than previous quarter

Overall: increasing (43.35%). 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 108.8 (%).Trend:Decrease 28.31% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 408.07 (%).Trend:Increase 275.06% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 216.74 (%).Trend:Decrease 46.89% than previous quarter

Overall: increasing (99.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.87 (%).Trend:Increase 5.64% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.55 (%).Trend:Increase 21.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Increase 10.47% than previous quarter

Overall: increasing (34.05%). 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 37.89 (%).Trend:Decrease 1.79% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 42.47 (%).Trend:Increase 12.09% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 42.83 (%).Trend:Increase 0.85% than previous quarter

Overall: increasing (13.04%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.76 (USD).Trend:Increase 80.77% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.99 (USD).Trend:Decrease 47.07% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.87 (USD).Trend:Decrease 6.03% than previous quarter

Overall: decreasing (-50.27%). Fluctuation: **Significant** (high variation).



Working capital efficiency showed significant fluctuations in both liabilities and current assets on revenue from Q3 2021 to Q2 2022, with large increases and decreases between quarters.  Cost efficiency, specifically the ratio of retained earnings to revenue, displayed high variability over the period, increasing overall, but with substantial quarter-to-quarter changes.  SG&A expense ratio showed a neutral trend of steady upward movement. Investment efficiency demonstrated a slight overall increase in retained earnings on assets with little fluctuation. Earnings per share exhibited significant fluctuations, decreasing overall.