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 38.97 (%).Trend:Decrease 34.02% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 116.47 (%).Trend:Increase 198.87% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 57.37 (%).Trend:Decrease 50.74% than previous quarter

Overall: increasing (47.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 31.12 (%).Trend:Decrease 36.89% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 112.02 (%).Trend:Increase 259.96% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 53.21 (%).Trend:Decrease 52.5% than previous quarter

Overall: increasing (70.98%). 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 72.07 (%).Trend:Decrease 31.14% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 239.26 (%).Trend:Increase 231.98% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 113.32 (%).Trend:Decrease 52.64% than previous quarter

Overall: increasing (57.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.46 (%).Trend:Decrease 1.21% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.69 (%).Trend:Increase 2.01% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.48 (%).Trend:Decrease 1.8% than previous quarter

Overall: increasing (0.17%). 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 27.54 (%).Trend:Increase 3.3% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 28.16 (%).Trend:Increase 2.25% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 28.65 (%).Trend:Increase 1.74% than previous quarter

Overall: increasing (4.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.03 (USD).Trend:Increase 40.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 75.86% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.06 (USD).Trend:Increase 116.33% than previous quarter

Overall: decreasing (-47.78%). Fluctuation: **Significant** (high variation).



The financial data from Q3 2021 to Q2 2022 displays large fluctuations in working capital efficiency metrics, including increases in liabilities and current assets on revenue. Cost efficiency, as measured by retained earnings to revenue, shows a marked increase despite substantial fluctuations. SG&A expense ratio exhibits a slight overall increase with minimal variation. Investment efficiency, utilizing retained earnings on assets, increases steadily with little fluctuation. Earnings per share show a notable decrease with substantial variation.