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 26.33 (%).Trend:Decrease 31.49% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 72.93 (%).Trend:Increase 176.98% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.22 (%).Trend:Decrease 48.96% than previous quarter

Overall: increasing (41.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 109.08 (%).Trend:Decrease 30.54% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 322.96 (%).Trend:Increase 196.08% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 165.19 (%).Trend:Decrease 48.85% than previous quarter

Overall: increasing (51.44%). 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 122.03 (%).Trend:Decrease 31.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 362.1 (%).Trend:Increase 196.73% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 181.35 (%).Trend:Decrease 49.92% than previous quarter

Overall: increasing (48.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.96 (%).Trend:Decrease 2.19% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.49 (%).Trend:Increase 3.12% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.31 (%).Trend:Decrease 6.75% than previous quarter

Overall: decreasing (-3.83%). 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 54.61 (%).Trend:Increase 2.07% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 55.96 (%).Trend:Increase 2.47% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 56.84 (%).Trend:Increase 1.57% than previous quarter

Overall: increasing (4.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.78 (USD).Trend:Increase 52.75% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.87 (USD).Trend:Decrease 68.71% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.12 (USD).Trend:Increase 143.68% than previous quarter

Overall: decreasing (-23.74%). Fluctuation: **Significant** (high variation).



Significant fluctuations are observed in working capital efficiency, with liabilities on revenue experiencing a large increase and a sharp decrease then rise. Current assets on revenue also show substantial increases and decreases.  Cost efficiency shows a large increase in the ratio of retained earnings to revenue and a decrease in the SG&A expense ratio.  Investment efficiency shows a slight increase, and earnings per share show a substantial decrease, then large increase.  This data suggests high volatility in financial performance across periods.