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 28.6 (%).Trend:Decrease 28.78% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 71.03 (%).Trend:Increase 148.36% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.45 (%).Trend:Decrease 51.5% than previous quarter

Overall: increasing (20.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 47.61 (%).Trend:Decrease 30.92% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 125.19 (%).Trend:Increase 162.95% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 61.47 (%).Trend:Decrease 50.9% than previous quarter

Overall: increasing (29.11%). 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 2.41 (%).Trend:Increase 19.31% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 12.41 (%).Trend:Increase 414.94% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 6.79 (%).Trend:Decrease 45.29% than previous quarter

Overall: increasing (181.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.98 (%).Trend:Decrease 1.99% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.33 (%).Trend:Decrease 5.5% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.83 (%).Trend:Decrease 1.76% than previous quarter

Overall: decreasing (-7.17%). 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 3.85 (%).Trend:Increase 75.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 7.63 (%).Trend:Increase 98.18% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 8.51 (%).Trend:Increase 11.53% than previous quarter

Overall: increasing (121.04%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.89 (USD).Trend:Increase 66.24% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.54 (USD).Trend:Decrease 60.41% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.16 (USD).Trend:Increase 105.19% than previous quarter

Overall: decreasing (-18.77%). Fluctuation: **Significant** (high variation).



Working capital efficiency in Q3 2021 to Q2 2022 shows significant fluctuations. Liabilities on revenue increased sharply in Q1 2022, then decreased in Q2 and Q3 2022. Current assets on revenue followed a similar volatile pattern. Cost efficiency shows a fluctuating ratio of retained earnings to revenue, increasing significantly in Q1 2022, then decreasing in Q2 and Q3. The SG&A expense ratio displays a consistently decreasing trend, indicating cost-cutting measures. Investment efficiency shows a substantial increase in retained earnings on assets throughout the period. Earnings per share also displayed significant fluctuations.