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 76.17 (%).Trend:Decrease 52.2% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 140.2 (%).Trend:Increase 84.06% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 60.25 (%).Trend:Decrease 57.03% than previous quarter

Overall: decreasing (-20.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 79.31 (%).Trend:Decrease 54.93% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 156.31 (%).Trend:Increase 97.09% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 72.47 (%).Trend:Decrease 53.64% than previous quarter

Overall: decreasing (-8.62%). 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 -46.83 (%).Trend:Decrease 39.64% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -100.63 (%).Trend:Increase 114.88% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -44.56 (%).Trend:Decrease 55.72% than previous quarter

Overall: increasing (-4.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -7.78 (%).Trend:Increase 27.75% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets -9.22 (%).Trend:Increase 18.51% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -10.73 (%).Trend:Increase 16.38% than previous quarter

Overall: decreasing (37.92%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -3.59 (USD).Trend:Increase 22.11% than previous quarter
Year 2022 Quarter 1: Earning Per Share -0.62 (USD).Trend:Decrease 82.73% than previous quarter
Year 2022 Quarter 2: Earning Per Share -1.23 (USD).Trend:Increase 98.39% than previous quarter

Overall: increasing (-65.74%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows fluctuating liabilities and current assets on revenue, with significant variation across the three quarters. Liabilities on revenue decreased overall by 20.9% but had a high increase in Q1 2022. Current assets on revenue also decreased overall by 8.62% with a similar pattern of high fluctuation. Cost efficiency shows a fluctuating ratio of retained earnings to revenue, increasing overall by 4.85%. Invest efficiency shows a significant decreasing trend in retained earnings on assets, down 37.92%. Earning per share shows a significant increase despite substantial fluctuations.