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 59.31 (%).Trend:Decrease 37.22% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 182.84 (%).Trend:Increase 208.28% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 91.83 (%).Trend:Decrease 49.78% than previous quarter

Overall: increasing (54.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 59.42 (%).Trend:Decrease 36.77% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 229.76 (%).Trend:Increase 286.67% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 89.1 (%).Trend:Decrease 61.22% than previous quarter

Overall: increasing (49.95%). 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 -22.41 (%).Trend:Decrease 39.5% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -103.37 (%).Trend:Increase 361.27% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -47.02 (%).Trend:Decrease 54.51% than previous quarter

Overall: decreasing (109.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.47 (%).Trend:Decrease 0.88% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.44 (%).Trend:Decrease 0.22% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.01 (%).Trend:Decrease 3.2% than previous quarter

Overall: decreasing (-3.41%). 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 -22.96 (%).Trend:Decrease 5.32% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -29.92 (%).Trend:Increase 30.31% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -32.73 (%).Trend:Increase 9.39% than previous quarter

Overall: decreasing (42.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.25 (USD).Trend:Increase 52.03% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.73 (USD).Trend:Decrease 67.56% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.49 (USD).Trend:Increase 104.11% than previous quarter

Overall: decreasing (-33.78%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased drastically from Q3 2021 to Q1 2022, then decreased substantially to Q2 2022, before increasing again.  Current assets on revenue also exhibit substantial fluctuations, with similar patterns of large increases and decreases. Cost efficiency shows a decrease in the SG&A expense ratio, with little fluctuation.  Investment efficiency shows a declining trend in retained earnings on assets with significant variation. Earnings per share also demonstrates significant fluctuations, with increases and decreases across the period.