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 47.65 (%).Trend:Decrease 36.95% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 133.29 (%).Trend:Increase 179.73% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 94.07 (%).Trend:Decrease 29.42% than previous quarter

Overall: increasing (97.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 59.3 (%).Trend:Decrease 36.35% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 184.72 (%).Trend:Increase 211.5% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 96.65 (%).Trend:Decrease 47.68% than previous quarter

Overall: increasing (62.98%). 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 -34.66 (%).Trend:Decrease 40.02% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -99.16 (%).Trend:Increase 186.09% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -43.97 (%).Trend:Decrease 55.66% than previous quarter

Overall: decreasing (26.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.42 (%).Trend:Decrease 3.21% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.69 (%).Trend:Increase 1.26% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.76 (%).Trend:Decrease 4.29% than previous quarter

Overall: decreasing (-3.08%). 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 -18.58 (%).Trend:Decrease 5.92% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -16.67 (%).Trend:Decrease 10.28% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -14.98 (%).Trend:Decrease 10.14% than previous quarter

Overall: increasing (-19.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.12 (USD).Trend:Increase 67.16% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 50.89% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.05 (USD).Trend:Increase 90.91% than previous quarter

Overall: decreasing (-6.25%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased significantly from Q3 2021 to Q1 2022, then decreased in Q2 2022. Current assets on revenue followed a similar pattern, increasing sharply before decreasing. Cost efficiency shows a decreasing trend for the ratio of retained earnings to revenue with substantial variation.  SG&A expense ratio decreased slightly overall with little fluctuation. Investment efficiency shows a negative trend in retained earnings on assets with significant fluctuation. Earning per share also exhibits significant fluctuation, increasing in Q3 2021 then decreasing in Q1 2022 before increasing again in Q2 2022.