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 30.9 (%).Trend:Decrease 35.12% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 111.16 (%).Trend:Increase 259.74% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 55.58 (%).Trend:Decrease 50.0% than previous quarter

Overall: increasing (79.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 53.23 (%).Trend:Decrease 41.34% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 140.95 (%).Trend:Increase 164.79% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 71.63 (%).Trend:Decrease 49.18% than previous quarter

Overall: increasing (34.57%). 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 92.44 (%).Trend:Decrease 34.02% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 270.62 (%).Trend:Increase 192.75% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 131.49 (%).Trend:Decrease 51.41% than previous quarter

Overall: increasing (42.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.2 (%).Trend:Decrease 4.16% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.0 (%).Trend:Increase 2.94% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.09 (%).Trend:Decrease 3.25% than previous quarter

Overall: decreasing (-0.4%). 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 48.31 (%).Trend:Increase 5.66% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 41.96 (%).Trend:Decrease 13.14% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 42.54 (%).Trend:Increase 1.38% than previous quarter

Overall: decreasing (-11.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.9 (USD).Trend:Increase 64.77% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.6 (USD).Trend:Decrease 79.31% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.68 (USD).Trend:Increase 180.0% than previous quarter

Overall: decreasing (-42.07%). Fluctuation: **Significant** (high variation).



Working capital efficiency demonstrates significant quarterly variation. Liabilities on revenue increased substantially (79.87%) from Q3 2021 to Q2 2022, while current assets on revenue also increased (34.57%), but again with large fluctuations.  Cost efficiency shows a slight overall decrease in SG&A expense ratio (-0.4%), while the ratio of retained earnings to revenue increased overall (42.24%), but with a high degree of variation. Investment efficiency reveals a slight overall decrease in retained earnings on assets (-11.94%). Earnings per share also show significant volatility, increasing from Q3 2021 to Q2 2022. Further analysis is crucial to understand these trends.