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 30.04 (%).Trend:Decrease 38.57% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 72.66 (%).Trend:Increase 141.88% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 37.22 (%).Trend:Decrease 48.78% than previous quarter

Overall: increasing (23.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 147.21 (%).Trend:Increase 2.64% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 336.41 (%).Trend:Increase 128.52% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 157.96 (%).Trend:Decrease 53.05% than previous quarter

Overall: increasing (7.3%). 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 -48.13 (%).Trend:Decrease 8.52% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -188.75 (%).Trend:Increase 292.17% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -103.03 (%).Trend:Decrease 45.41% than previous quarter

Overall: decreasing (114.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.38 (%).Trend:Decrease 3.26% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.86 (%).Trend:Decrease 5.17% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.49 (%).Trend:Increase 5.85% than previous quarter

Overall: increasing (0.37%). 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 -10.69 (%).Trend:Increase 31.33% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -17.38 (%).Trend:Increase 62.58% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -19.83 (%).Trend:Increase 14.1% than previous quarter

Overall: decreasing (85.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -2.05 (USD).Trend:Increase 166.23% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.58 (USD).Trend:Decrease 71.71% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.27 (USD).Trend:Increase 118.97% than previous quarter

Overall: increasing (-38.05%). Fluctuation: **Significant** (high variation).



From Q3 2021 to Q2 2022, liabilities on revenue showed significant fluctuation, increasing overall by 23.9%. Current assets on revenue also increased by 7.3% with significant fluctuation.  The ratio of retained earnings to revenue decreased significantly (114.07%), while the SG&A expense ratio showed little fluctuation, increasing slightly (0.37%). Retained earnings on assets decreased significantly (85.5%), and earnings per share increased by -38.05%, also with significant fluctuation.