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 20.33 (%).Trend:Decrease 33.37% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 60.84 (%).Trend:Increase 199.26% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 32.7 (%).Trend:Decrease 46.25% than previous quarter

Overall: increasing (60.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 86.15 (%).Trend:Decrease 29.54% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 267.13 (%).Trend:Increase 210.08% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 117.99 (%).Trend:Decrease 55.83% than previous quarter

Overall: increasing (36.96%). 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 152.83 (%).Trend:Decrease 32.21% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 483.87 (%).Trend:Increase 216.61% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 235.42 (%).Trend:Decrease 51.35% than previous quarter

Overall: increasing (54.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.86 (%).Trend:Decrease 1.34% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.5 (%).Trend:Increase 29.8% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.43 (%).Trend:Decrease 18.0% than previous quarter

Overall: increasing (6.43%). 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 62.63 (%).Trend:Decrease 0.16% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 64.94 (%).Trend:Increase 3.69% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 68.28 (%).Trend:Increase 5.14% than previous quarter

Overall: increasing (9.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.51 (USD).Trend:Increase 44.25% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.48 (USD).Trend:Decrease 80.88% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.24 (USD).Trend:Increase 158.33% than previous quarter

Overall: decreasing (-50.6%). Fluctuation: **Significant** (high variation).



Working capital efficiency exhibits significant volatility. Liabilities on revenue increased sharply in Q1 2022 before declining in subsequent quarters.  Current assets on revenue also displayed a similar pattern of significant fluctuations.  Cost efficiency reveals significant changes in the ratio of retained earnings to revenue, with substantial increases and decreases each quarter.  The SG&A expense ratio shows a moderate fluctuation pattern.  Investment efficiency shows minimal variation, with retained earnings on assets increasing steadily throughout. Earnings per share demonstrate substantial volatility and a negative overall trend.