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 32.0 (%).Trend:Decrease 37.17% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 88.42 (%).Trend:Increase 176.31% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 40.09 (%).Trend:Decrease 54.66% than previous quarter

Overall: increasing (25.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 68.57 (%).Trend:Decrease 27.84% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 210.65 (%).Trend:Increase 207.2% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 106.9 (%).Trend:Decrease 49.25% than previous quarter

Overall: increasing (55.9%). 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 102.34 (%).Trend:Decrease 31.6% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 297.98 (%).Trend:Increase 191.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 160.52 (%).Trend:Decrease 46.13% than previous quarter

Overall: increasing (56.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.33 (%).Trend:Decrease 9.14% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.79 (%).Trend:Increase 19.95% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.69 (%).Trend:Decrease 14.2% than previous quarter

Overall: increasing (2.92%). 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 35.68 (%).Trend:Increase 21.44% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 39.5 (%).Trend:Increase 10.71% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 41.54 (%).Trend:Increase 5.16% than previous quarter

Overall: increasing (16.42%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 1.5 (USD).Trend:Increase 68.54% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 56.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.37 (USD).Trend:Increase 107.58% than previous quarter

Overall: decreasing (-8.67%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant quarter-to-quarter variability. Liabilities on revenue increased by 25.28% overall, fluctuating considerably. Current assets on revenue also increased by 55.9%, with substantial quarter-to-quarter swings. Cost efficiency, measured by the ratio of retained earnings to revenue, shows an overall increase of 56.85%, although with high fluctuation. The SG&A expense ratio reveals moderate increase of 2.92%, indicating lower fluctuation. Investment efficiency shows moderate increase of 16.42%.  Earnings per share decreased slightly by 8.67% overall, but there's substantial variation.