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 42.17 (%).Trend:Decrease 29.72% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 123.8 (%).Trend:Increase 193.57% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 56.29 (%).Trend:Decrease 54.53% than previous quarter

Overall: increasing (33.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 114.35 (%).Trend:Decrease 32.52% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 294.04 (%).Trend:Increase 157.14% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 148.18 (%).Trend:Decrease 49.61% than previous quarter

Overall: increasing (29.58%). 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 -169.17 (%).Trend:Decrease 34.74% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -446.92 (%).Trend:Increase 164.18% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -208.98 (%).Trend:Decrease 53.24% than previous quarter

Overall: decreasing (23.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.07 (%).Trend:Decrease 3.43% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.55 (%).Trend:Decrease 10.98% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.82 (%).Trend:Decrease 6.06% than previous quarter

Overall: decreasing (-16.37%). 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 -83.09 (%).Trend:Increase 2.3% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -87.68 (%).Trend:Increase 5.52% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -84.74 (%).Trend:Decrease 3.35% than previous quarter

Overall: decreasing (1.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -11.19 (USD).Trend:Increase 22.3% than previous quarter
Year 2022 Quarter 1: Earning Per Share -1.62 (USD).Trend:Decrease 85.52% than previous quarter
Year 2022 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 100.62% than previous quarter

Overall: increasing (-100.09%). Fluctuation: **Significant** (high variation).



Working capital efficiency exhibits significant fluctuations. Liabilities on revenue decreased in Q3 2021, then increased substantially in Q1 2022 before decreasing again in Q2 2022. Current assets on revenue also displayed substantial fluctuations, increasing sharply in Q1 2022 before decreasing in Q2 2022. Cost efficiency displays a consistent downward trend in the SG&A expense ratio with minimal variation. The ratio of retained earnings to revenue decreased in Q3 2021, then increased in Q1 2022, before decreasing further in Q2 2022. Investment efficiency shows a slight decrease in retained earnings on assets across all quarters. Earnings per share decreased significantly in Q3 2021, then increased considerably in Q1 2022 before declining again in Q2 2022.