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 18.6 (%).Trend:Decrease 22.6% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 57.21 (%).Trend:Increase 207.58% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 29.29 (%).Trend:Decrease 48.8% than previous quarter

Overall: increasing (57.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 76.68 (%).Trend:Decrease 28.28% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 210.78 (%).Trend:Increase 174.88% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 288.81 (%).Trend:Increase 37.02% than previous quarter

Overall: increasing (276.64%). 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 47.41 (%).Trend:Decrease 26.7% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 152.67 (%).Trend:Increase 222.02% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 80.29 (%).Trend:Decrease 47.41% than previous quarter

Overall: increasing (69.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.93 (%).Trend:Decrease 2.64% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.41 (%).Trend:Increase 3.71% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.25 (%).Trend:Decrease 1.19% than previous quarter

Overall: increasing (2.47%). 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 26.19 (%).Trend:Increase 7.29% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 30.21 (%).Trend:Increase 15.35% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 18.39 (%).Trend:Decrease 39.13% than previous quarter

Overall: decreasing (-29.78%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.15 (USD).Trend:Increase 67.97% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.93 (USD).Trend:Decrease 56.74% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.66 (USD).Trend:Increase 78.49% than previous quarter

Overall: decreasing (-22.79%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, liabilities on revenue increased significantly (57.47%), and current assets on revenue showed a dramatic increase (276.64%). The ratio of retained earnings to revenue also increased substantially (69.35%), whereas the SG&A expense ratio showed only a small increase (2.47%).  Conversely, retained earnings on assets decreased significantly (-29.78%), and earnings per share also decreased (-22.79%), highlighting significant volatility.