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 21.78 (%).Trend:Decrease 36.3% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 65.45 (%).Trend:Increase 200.51% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 34.11 (%).Trend:Decrease 47.88% than previous quarter

Overall: increasing (56.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 40.36 (%).Trend:Decrease 28.11% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 100.93 (%).Trend:Increase 150.07% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 46.32 (%).Trend:Decrease 54.11% than previous quarter

Overall: increasing (14.77%). 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 16.99 (%).Trend:Decrease 20.35% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 58.47 (%).Trend:Increase 244.14% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 30.68 (%).Trend:Decrease 47.53% than previous quarter

Overall: increasing (80.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.21 (%).Trend:Decrease 0.09% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43.31 (%).Trend:Increase 2.61% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.0 (%).Trend:Increase 1.59% than previous quarter

Overall: increasing (4.24%). 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 11.31 (%).Trend:Increase 15.88% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 13.27 (%).Trend:Increase 17.33% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 13.97 (%).Trend:Increase 5.28% than previous quarter

Overall: increasing (23.52%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.49 (USD).Trend:Increase 50.51% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 75.17% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.49 (USD).Trend:Increase 32.43% than previous quarter

Overall: decreasing (-67.11%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2021 to Q2 2022 reveals significant volatility.  Liabilities on revenue increased sharply in Q1 2022, followed by a decrease in Q2, indicating instability.  Current assets on revenue also show similar volatility, increasing substantially in Q1 2022 before declining. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a substantial increase in Q1 2022, and then a decrease in Q2 2022, suggesting potential short-term financial challenges.  Selling, General & Administrative (SG&A) expense ratios increased gradually and steadily over the period, suggesting operational cost control is relatively consistent. Investment efficiency (retained earnings on assets) is increasing steadily, indicating ongoing investment in assets. However, earning per share decreased substantially, indicating potential profit pressures.