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 12.6 (%).Trend:Decrease 42.52% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 40.84 (%).Trend:Increase 224.13% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 21.6 (%).Trend:Decrease 47.11% than previous quarter

Overall: increasing (71.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 46.34 (%).Trend:Decrease 36.75% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 122.96 (%).Trend:Increase 165.34% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 61.27 (%).Trend:Decrease 50.17% than previous quarter

Overall: increasing (32.22%). 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 16.17 (%).Trend:Decrease 36.06% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 42.04 (%).Trend:Increase 159.99% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 19.99 (%).Trend:Decrease 52.45% than previous quarter

Overall: increasing (23.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Decrease 5.55% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.37 (%).Trend:Decrease 20.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.63 (%).Trend:Decrease 8.84% than previous quarter

Overall: decreasing (-27.68%). 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 24.89 (%).Trend:Decrease 0.08% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 24.04 (%).Trend:Decrease 3.42% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 23.01 (%).Trend:Decrease 4.28% than previous quarter

Overall: decreasing (-7.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.58 (USD).Trend:Increase 26.09% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 74.14% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.24 (USD).Trend:Increase 60.0% than previous quarter

Overall: decreasing (-58.62%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, Liabilities on Revenue and Current Assets on Revenue showed significant increases with substantial fluctuation.  Ratio of Retained Earnings to Revenue also increased significantly, while SG&A Expense Ratio decreased moderately. Retained Earning on Assets decreased slightly with minimal fluctuation, and Earning Per Share decreased significantly with high variation.