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 26.23 (%).Trend:Decrease 35.52% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 63.78 (%).Trend:Increase 143.16% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 36.9 (%).Trend:Decrease 42.14% than previous quarter

Overall: increasing (40.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 89.99 (%).Trend:Decrease 33.92% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 248.19 (%).Trend:Increase 175.8% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 129.99 (%).Trend:Decrease 47.62% than previous quarter

Overall: increasing (44.45%). 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 2.17 (%).Trend:Decrease 2812.5% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 6.48 (%).Trend:Increase 198.62% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 4.04 (%).Trend:Decrease 37.65% than previous quarter

Overall: increasing (86.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.96 (%).Trend:Decrease 3.93% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.41 (%).Trend:Decrease 19.68% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.17 (%).Trend:Decrease 2.31% than previous quarter

Overall: decreasing (-21.53%). Fluctuation: **Neutral** (moderate 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 1.78 (%).Trend:Decrease 4550.0% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 1.94 (%).Trend:Increase 8.99% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 2.36 (%).Trend:Increase 21.65% than previous quarter

Overall: increasing (32.58%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 0.15 (USD).Trend:Increase 50.0% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.03 (USD).Trend:Decrease 80.0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.05 (USD).Trend:Increase 66.67% than previous quarter

Overall: decreasing (-66.67%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, liabilities on revenue increased by 40.68%, and current assets on revenue increased by 44.45%, both showing significant fluctuations. The ratio of retained earnings to revenue also increased significantly (86.18%). The SG&A expense ratio decreased by 21.53%, exhibiting moderate fluctuation, while retained earnings on assets increased by 32.58% with moderate fluctuation. Earnings per share decreased significantly (-66.67%).