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 22.06 (%).Trend:Decrease 17.5% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 62.44 (%).Trend:Increase 183.05% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 29.75 (%).Trend:Decrease 52.35% than previous quarter

Overall: increasing (34.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 72.63 (%).Trend:Decrease 28.45% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 208.72 (%).Trend:Increase 187.37% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 97.99 (%).Trend:Decrease 53.05% than previous quarter

Overall: increasing (34.92%). 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 95.06 (%).Trend:Decrease 31.53% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 281.54 (%).Trend:Increase 196.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 142.93 (%).Trend:Decrease 49.23% than previous quarter

Overall: increasing (50.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.15 (%).Trend:Increase 1.77% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.1 (%).Trend:Decrease 4.35% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.21 (%).Trend:Increase 10.0% than previous quarter

Overall: increasing (5.22%). 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 42.57 (%).Trend:Decrease 0.07% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 43.47 (%).Trend:Increase 2.11% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 42.33 (%).Trend:Decrease 2.62% than previous quarter

Overall: decreasing (-0.56%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency for Q3 2021 to Q2 2022 exhibits substantial fluctuations. Liabilities on revenue increased dramatically in Q1 2022, decreased in Q2, and further decreased in Q3, despite the overall increase. Current assets on revenue followed a similar pattern, increasing sharply in Q1 2022 and declining in Q2 and Q3. Cost efficiency reveals a notable rise in the ratio of retained earnings to revenue in Q1 2022 followed by substantial decreases, leading to a significant overall increase. The SG&A expense ratio fluctuated slightly, increasing overall. Investment efficiency shows minimal fluctuations in retained earnings on assets.