Working Capital Efficiency
The data from Quater 2 in 2021 to Quater 2 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 2: Liabilities on Revenue 55.33 (%).Trend:Decrease 48.85% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.12 (%).Trend:Decrease 32.91% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 52.54 (%).Trend:Increase 41.54% than previous quarter

Overall: decreasing (-5.04%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 132.43 (%).Trend:Decrease 50.34% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 88.1 (%).Trend:Decrease 33.47% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 105.76 (%).Trend:Increase 20.05% than previous quarter

Overall: decreasing (-20.14%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 2 in 2021 to Quater 2 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 275.61 (%).Trend:Decrease 50.8% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 183.03 (%).Trend:Decrease 33.59% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 229.42 (%).Trend:Increase 25.35% than previous quarter

Overall: decreasing (-16.76%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.54 (%).Trend:Increase 1.22% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.38 (%).Trend:Decrease 0.74% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.21 (%).Trend:Increase 27.27% than previous quarter

Overall: increasing (26.32%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2021 to Quater 2 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 2: Retained Earning on Assets 84.64 (%).Trend:Decrease 0.15% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 85.66 (%).Trend:Increase 1.21% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 53.72 (%).Trend:Decrease 37.29% than previous quarter

Overall: decreasing (-36.53%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 1.18 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.08 (USD).Trend:Increase 76.27% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.64 (USD).Trend:Decrease 69.23% than previous quarter

Overall: decreasing (-45.76%). Fluctuation: **Significant** (high variation).



From Q2 2021 to Q2 2022, several key financial ratios show declines. Liabilities on Revenue decreased slightly (-5.04%), Current Assets on Revenue decreased more substantially (-20.14%), and Ratio of Retained Earnings to Revenue also decreased (-16.76%), all with moderate fluctuation.  However, SG&A expenses increased significantly (26.32%).  Retained Earnings on Assets and Earnings Per Share exhibited substantial decreases (-36.53% and -45.76% respectively), the latter showing high fluctuation.