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 31.23 (%).Trend:Decrease 44.39% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 101.01 (%).Trend:Increase 223.44% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 55.04 (%).Trend:Decrease 45.51% than previous quarter

Overall: increasing (76.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 48.37 (%).Trend:Decrease 39.83% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 142.15 (%).Trend:Increase 193.88% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 81.59 (%).Trend:Decrease 42.6% than previous quarter

Overall: increasing (68.68%). 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 16.09 (%).Trend:Decrease 32.22% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 46.86 (%).Trend:Increase 191.24% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 24.68 (%).Trend:Decrease 47.33% than previous quarter

Overall: increasing (53.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.04 (%).Trend:Decrease 2.9% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.23 (%).Trend:Decrease 6.73% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.19 (%).Trend:Decrease 0.36% than previous quarter

Overall: decreasing (-7.06%). 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 24.93 (%).Trend:Increase 10.8% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 25.61 (%).Trend:Increase 2.73% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 23.75 (%).Trend:Decrease 7.26% than previous quarter

Overall: decreasing (-4.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.49 (USD).Trend:Increase 55.36% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.62 (USD).Trend:Decrease 63.92% than previous quarter
Year 2022 Quarter 2: Earning Per Share 4.16 (USD).Trend:Increase 156.79% than previous quarter

Overall: decreasing (-7.35%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021 to Q2 2022 data reveals significant fluctuations in liabilities on revenue (76.24% overall increase), and current assets on revenue (68.68% overall increase).  Ratio of retained earnings to revenue also significantly increased (53.39%), while SG&A expense ratio decreased (-7.06%) with little fluctuation. Retained earnings on assets showed a small decrease (-4.73%) with low variation, and earnings per share decreased significantly (-7.35%) with high variation.