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 31.11 (%).Trend:Decrease 32.43% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 81.52 (%).Trend:Increase 162.04% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.36 (%).Trend:Decrease 54.17% than previous quarter

Overall: increasing (20.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 98.73 (%).Trend:Decrease 27.13% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 315.06 (%).Trend:Increase 219.11% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 165.25 (%).Trend:Decrease 47.55% than previous quarter

Overall: increasing (67.38%). 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 75.64 (%).Trend:Decrease 32.64% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 246.17 (%).Trend:Increase 225.45% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 140.43 (%).Trend:Decrease 42.95% than previous quarter

Overall: increasing (85.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.3 (%).Trend:Decrease 4.89% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.98 (%).Trend:Decrease 3.11% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.87 (%).Trend:Increase 8.92% than previous quarter

Overall: increasing (5.53%). 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 35.42 (%).Trend:Increase 2.1% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 39.05 (%).Trend:Increase 10.25% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 41.28 (%).Trend:Increase 5.71% than previous quarter

Overall: increasing (16.54%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 4.5 (USD).Trend:Increase 57.89% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.62 (USD).Trend:Decrease 64.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.18 (USD).Trend:Increase 34.57% than previous quarter

Overall: decreasing (-51.56%). 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 also exhibited significant increases and decreases.  Cost efficiency shows significant fluctuation in the ratio of retained earnings to revenue, while SG&A expense ratio fluctuated minimally.  Investment efficiency shows little fluctuation in retained earnings on assets. Earnings per share decreased overall, with significant fluctuations.