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 169.65 (%).Trend:Decrease 41.87% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 180.68 (%).Trend:Increase 6.5% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 125.85 (%).Trend:Decrease 30.35% than previous quarter

Overall: decreasing (-25.82%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 346.57 (%).Trend:Decrease 28.9% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 367.28 (%).Trend:Increase 5.98% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 219.94 (%).Trend:Decrease 40.12% than previous quarter

Overall: decreasing (-36.54%). Fluctuation: **Neutral** (moderate 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 -875.82 (%).Trend:Decrease 45.92% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -847.46 (%).Trend:Decrease 3.24% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -588.75 (%).Trend:Decrease 30.53% than previous quarter

Overall: increasing (-32.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 181.32 (%).Trend:Decrease 24.76% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71.27 (%).Trend:Decrease 60.69% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 89.47 (%).Trend:Increase 25.54% than previous quarter

Overall: decreasing (-50.66%). Fluctuation: **Significant** (high 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 -210.98 (%).Trend:Decrease 19.42% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -196.99 (%).Trend:Decrease 6.63% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -226.77 (%).Trend:Increase 15.12% than previous quarter

Overall: decreasing (7.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -10.09 (USD).Trend:Increase 34.89% than previous quarter
Year 2022 Quarter 1: Earning Per Share -2.97 (USD).Trend:Decrease 70.56% than previous quarter
Year 2022 Quarter 2: Earning Per Share -9.2 (USD).Trend:Increase 209.76% than previous quarter

Overall: increasing (-8.82%). Fluctuation: **Significant** (high variation).



Q3 2021 to Q2 2022 data indicates a decrease in Liabilities on Revenue (-25.82%) and Current Assets on Revenue (-36.54%), with moderate fluctuation. Ratio of Retained Earnings to Revenue increased (though negative) by -32.78%, and SG&A Expense Ratio decreased by -50.66%, both with significant fluctuations. Retained Earnings on Assets decreased by 7.48%, and Earnings Per Share increased by -8.82%, both with significant fluctuations.