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 29.42 (%).Trend:Decrease 25.73% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 131.18 (%).Trend:Increase 345.89% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 49.0 (%).Trend:Decrease 62.65% than previous quarter

Overall: increasing (66.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 62.77 (%).Trend:Decrease 23.88% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 235.33 (%).Trend:Increase 274.91% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 79.9 (%).Trend:Decrease 66.05% than previous quarter

Overall: increasing (27.29%). 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 54.33 (%).Trend:Decrease 28.84% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 247.96 (%).Trend:Increase 356.4% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 126.32 (%).Trend:Decrease 49.06% than previous quarter

Overall: increasing (132.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.53 (%).Trend:Increase 3.14% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.02 (%).Trend:Increase 32.14% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.72 (%).Trend:Decrease 5.89% than previous quarter

Overall: increasing (24.35%). 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 16.72 (%).Trend:Increase 6.56% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 18.73 (%).Trend:Increase 12.02% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 19.89 (%).Trend:Increase 6.19% than previous quarter

Overall: increasing (18.96%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.93 (USD).Trend:Increase 44.03% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 87.05% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.75 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-61.14%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in both liabilities and current assets on revenue. Liabilities decreased from Q3 2021 to Q2 2022, then increased substantially in Q1 2022, before decreasing again in Q2 2022. Current assets show similar volatility, increasing sharply in Q1 2022, and decreasing afterward. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a significant increase in Q1 2022 before decreasing in Q2 2022. Selling, General, and Administrative (SG&A) expense ratio shows a slight increase in Q1 2022, and decreased in Q2 2022. Invest efficiency shows a steady increase in retained earnings on assets. Earnings per share demonstrate a significant drop in Q1 2022, a large increase in Q2 2022, and another increase in Q3 2022.