Ann: Quarterly Activities/Appendix 4C Cash Flow Report, page-31

My point is, the more the company expands with more tech and product being run, your running cost will essentially increase. It is only realistic to know where to cut cost unless you have the actual breakdown of running cost (Rather than your "don't ask me where to cut cost"). Operating cost can be as simple as paying another company to manage Salary packaging for the staff, and any extra staff can increase that cost.

If you want to be fair with that calculation, you should alao get rid of that government incentive/tax benefits from Q4 FY21 because the tax return benefits is only applicable at the end of financial year. So truly we may actually have the ratio of $2264k/$10540k which is 0.214, and that number is rather stable in the past few quarters.