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 32.84 (%).Trend:Decrease 28.99% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 146.12 (%).Trend:Increase 344.95% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 74.24 (%).Trend:Decrease 49.19% than previous quarter

Overall: increasing (126.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 35.42 (%).Trend:Decrease 36.7% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 100.78 (%).Trend:Increase 184.53% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 49.79 (%).Trend:Decrease 50.6% than previous quarter

Overall: increasing (40.57%). 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 19.61 (%).Trend:Decrease 43.41% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 56.87 (%).Trend:Increase 190.01% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 27.14 (%).Trend:Decrease 52.28% than previous quarter

Overall: increasing (38.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.43 (%).Trend:Decrease 0.44% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.07 (%).Trend:Decrease 2.68% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.64 (%).Trend:Increase 4.36% than previous quarter

Overall: increasing (1.56%). 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 16.86 (%).Trend:Decrease 11.22% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 16.37 (%).Trend:Decrease 2.91% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 15.33 (%).Trend:Decrease 6.35% than previous quarter

Overall: decreasing (-9.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.86 (USD).Trend:Decrease 8.99% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.15 (USD).Trend:Decrease 76.34% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.71 (USD).Trend:Increase 48.7% than previous quarter

Overall: decreasing (-64.81%). Fluctuation: **Significant** (high variation).



Working capital efficiency exhibits significant volatility. Liabilities on revenue increased sharply in Q1 2022, then decreased substantially before rising again. Current assets on revenue show a similar pattern of significant fluctuation.  Cost efficiency, as measured by retained earnings to revenue, is highly variable, while SG&A expense ratio shows a slight upward trend with limited volatility. Investment efficiency, measured by retained earnings on assets, displays little variation and a consistent downward trend. Earnings per share show significant fluctuations, declining in Q1 2022 before exhibiting some recovery.