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 31.29 (%).Trend:Decrease 30.4% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 87.39 (%).Trend:Increase 179.29% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 42.54 (%).Trend:Decrease 51.32% than previous quarter

Overall: increasing (35.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 64.63 (%).Trend:Decrease 32.59% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 198.6 (%).Trend:Increase 207.29% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 97.77 (%).Trend:Decrease 50.77% than previous quarter

Overall: increasing (51.28%). 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 47.84 (%).Trend:Decrease 30.46% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 141.6 (%).Trend:Increase 195.99% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 70.4 (%).Trend:Decrease 50.28% than previous quarter

Overall: increasing (47.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.9 (%).Trend:Increase 0.58% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.22 (%).Trend:Decrease 2.44% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.05 (%).Trend:Decrease 0.62% than previous quarter

Overall: decreasing (-3.05%). 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 34.29 (%).Trend:Increase 5.06% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 34.46 (%).Trend:Increase 0.5% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 36.02 (%).Trend:Increase 4.53% than previous quarter

Overall: increasing (5.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 3.72 (USD).Trend:Increase 58.97% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.62 (USD).Trend:Decrease 56.45% than previous quarter
Year 2022 Quarter 2: Earning Per Share 3.7 (USD).Trend:Increase 128.4% than previous quarter

Overall: decreasing (-0.54%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased dramatically in Q1 2022, then decreased in Q2 2022, while current assets on revenue also saw large swings.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays a similar pattern of large increases and decreases across the quarters.  Conversely, SG&A expense ratio shows little fluctuation, decreasing slightly overall. Investment efficiency (retained earnings on assets) demonstrates a modest overall increase with little variation. Earnings per share, however, show considerable volatility, with notable increases and decreases across the period.  Overall financial performance exhibits significant quarter-to-quarter variation, requiring further analysis to understand the underlying drivers.